has provided the following production volumes and average cost per unit data for two levels of monthly production volume. Production volume (units) Direct materials (per unit) - variable Direct labour (per unit) - variable Manufacturing overhead (per unit) - variable and fixed 4,000 80.70 18.80 68.30 7,000 80.70 18.80 47.30 The total variable cost per unit for Imperial is: A 118.80 B 68.30 I do not wish to answer this question. D None of the options listed. E 102.40 F 72.90