The following production and average cost data for two levels of monthly production volume have been supplied by a company that produces a single product:

Production volume		1,000	units			3,000	units
Direct materials	$	13.20	per unit		$	13.20	per unit
Direct labor	$	14.50	per unit		$	14.50	per unit
Manufacturing overhead	$	65.40	per unit		$	29.40	per unit

The best estimate of the total variable manufacturing cost per unit is:

Multiple Choice

• $39.10

• $27.70

• $11.40

• $13.20