Caraco 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 Direct materials Direct labor Manufacturing overhead 6,800 units $77.90 per unit $49.20 per unit $ 78.30 per unit 7,800 units $ 77.90 per unit $49.20 per unit $ 74.30 per unit The best estimate of the total cost to manufacture 7500 units is closest to: (Round your intermediate calculations to 2 decimal places.) Lacourse Incorporated's inspection costs are listed below. January February March April May June July August Units Produced 438 388 457 472 414 389 464 415 Inspection Costs $6,146 $5,647 $6,361 $6,499 $5,897 $5,650 $6,426 $5,910 Management believes that inspection cost is a mixed cost that depends on units produced Using the least squares regression method, the estimate of the variable component of inspection cost per unit produced is closest to Jorgenson Corporation has provided the following data for the first five months of the year Machine Lubrication Hours Cost January 270 $1,550 February 378 $1,630 March 445 $1,745 April 310 $1,585 May 375 $1,685 Using the least squares regression method of analysis, the estimated variable lubrication cost per machine hour is closest to