Bakker 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 |
9,100 |
units |
10,100 |
units |
| Direct materials |
$94.70 |
per unit |
$94.70 |
per unit |
| Direct labor |
$28.60 |
per unit |
$28.60 |
per unit |
| Manufacturing overhead |
$71.80 |
per unit |
$67.80 |
per unit |
The best estimate of the total variable manufacturing cost per unit is: