stion 4 Bakan Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a s Production volume Direct materials Direct labor Manufacturing overhead 8,600 units $ 96.70 per unit 9,600 units $96.70 per unit $ 22.60 per unit $ 78.40 per unit $ 22.60 per unit $72.40 per unit The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 2 decimal places.) O $169.10 O $140.10 $167.30 $119.30