Production volume		1,090	units		3,790	units
Direct materials	$	31.80	per unit	$	31.80	per unit
Direct labor	$	41.10	per unit	$	41.10	per unit
Manufacturing overhead	$	64.00	per unit	$	37.00	per unit

Baker Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product.

Production volume		1,090	units		3,790	units
Direct materials	$	31.80	per unit	$	31.80	per unit
Direct labor	$	41.10	per unit	$	41.10	per unit
Manufacturing overhead	$	64.00	per unit	$	37.00	per unit