Owl Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. The best estimate of the total variable manufacturing cost per unit is: Production volume 4,500 units 5,500 units Direct materials $88.00 /unit $88.00 /unit Direct labor $35.00 /unit $35.00 /unit Manufacturing overhead $70.00 /unit $66.00 /unit A B C D E $171.00 $175.00 $151.00 $189.00 None of the above