Bakken Corp has provided the following production and average cost data for two levels of monthly production volume. The company makes a single product. Production volume 4000 units 5000 units Direct materials $45.50 per unit $45.50 per unit Direct Labor $44.90 per unit $44.90 per unit Manf Overhead $131.50 per unit $108.50 per unit What is the best estimate of the total variable manfacturing cost per unit