The best estimate of the total variable manufacturing cost per unit is___________. 

Bakan 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 Direct materials Direct labor Manufacturing overhead 6,700 units $83.20 per unit $30.60 per unit $78.40 per unit 7,700 units $83.20 per unit $ 30.60 per unit $78.48 per unit