Eddy Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume (units) 6,000 7,000 Direct materials $582,600 $679,700 Direct labor $136,200 $158,900 Manufacturing overhead $714,700 $714,700 The best estimate of the total variable manufacturing cost per unit is: $22.70 $119.80 $218,63 $235.10