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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:

 

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