Haras Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $159.30 per unit.

Sales volume (units)	6,900	7,900
Cost of sales	$405,720	$464,520
Selling and administrative costs	$558,900	$584,600

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

$58.80 $84.50 $139.80 $132.80