XYZ Company sells a single product. The Controller has provided the following cost information for two levels of monthly sales volume. The selling price per unit is $181.30.

Sales volume (units)	8,000	9,000
Cost of sales	$479,200	$539,100
Selling and administrative costs	$736,000	$765,000

Total variable cost per unit is estimated to be:

A) $59.90

B) 151.90

C) 88.90

D) 144.90