At an activity level of 9,200 machine-hours in a month, Nooner Corporation's total variable production engineering cost is $761,300 and its total fixed production engineering cost is $154,008. What would be the total production engineering cost per unit, both fixed and variable, at an activity level of 9,300 machine-hours in a month? Assume that this level of activity is within the relevant range.

	$98.42
	$99.49
→	$99.31
	$98.96

Variable cost per unit = $761,300 ÷ 9,200 units = $82.75 per unit
Fixed cost per unit at 9,300 units = $154,008 ÷ 9,300 units = $16.56 per unit

Total cost = Variable cost + Fixed cost
= $82.75 per unit + $16.56 per unit
= $99.31 per unit