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 6,000 units 7,000 units Direct materials $582,600 $679,700 Direct labor $136,200 $158,900 Manufacturing overhead $691,800 $714,700 The best estimate of the total variable manufacturing cost per unit is: A) $22.90 B) $119.80 C) $142.70 D) $97.10