Please assist with the given problem.
Belinda 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 1,000 units 3,000 units
Direct materials $30.90 per unit $30.90 per unit
Direct labor $40.20 per unit $40.20 per unit
Manufacturing overhead $64.60 per unit $33.80 per unit
The best estimate of the total variable manufacturing cost per unit is:
A) $89.50
B) $18.40
C) $71.10
D) $30.90