Haras Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $159.30 per unit.
| Sales volume (units) |
6,900 |
7,900 |
| Cost of sales |
$405,720 |
$464,520 |
| Selling and administrative costs |
$558,900 |
$584,600 |
The best estimate of the total variable cost per unit is: