has provided the following production and average cost data for two levels of monthly production volume The company produces a single product 1020 units s 3110 per unit s 40.40 per un s 6450 per un 3,020 units s 3110 per unit s 40.40 per unit s 3450 per uni Dtrect matenals Direct labor The best estimate of the total variable manufacturing cost per unit is O $19.20 O $3110 O s150 O $90.70