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

Production volume in units	1,000	2,000
Direct materials	$44,200	$88,400
Direct labor	$37,300	$74,600
Manufacturing overhead	$48,500	$62,200
Selling & Admin	$25,500	$30,000

What is the best estimate of the unit variable cost?

$130.00

None of the other answer choices are correct.

$99.70

$95.20

$121.30