Bakker Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product.

Production volume	8,600	units	9,600	units
Direct materials	$98.70	per unit	$98.70	per unit
Direct labor	$25.60	per unit	$25.60	per unit
Manufacturing overhead	$73.20	per unit	$69.20	per unit

The best estimate of the total variable manufacturing cost per unit is:

$124.30

$159.10

$177.10

$163.70