Hot Wrap specializes in wrapping motorcycle bodies with vinyl wrap. The company is interested in estimating fixed and variable costs.

The following data are available for the month of June when $120$ motorcycles were wrapped:

Using account analysis, how much is estimated variable cost per motorcycle wrapped?

$$288\mathrm{.}00$

$$136\mathrm{.}67$

$$212\mathrm{.}42$

$$160\mathrm{.}42$