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

Production volume		5,300	units		6,300	units
Direct materials	$	96.70	per unit	$	96.70	per unit
Direct labor	$	24.60	per unit	$	24.60	per unit
Manufacturing overhead	$	78.20	per unit	$	71.20	per unit

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

Multiple Choice

• $167.90

• $155.40

• $177.40

• $121.30