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 $151.30 per unit.

Sales volume (units)	6,500	7,500
Cost of sales	$379,600	$438,000
Selling and administrative costs	$500,500	$525,000

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

$128.40

$58.40

$82.90

$135.40