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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:

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