Bakker Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product.

  

The best estimate of the total variable manufacturing cost per unit is:

	$89.70
→	$131.80
	$19.50
	$112.30

Total manufacturing overhead at 5,000 units = 5,000 units × $60.30 per unit = $301,500
Total manufacturing overhead at 4,000 units = 4,000 units × $70.50 per unit = $282,000
Variable manufacturing overhead per unit = Change in cost ÷ Change in activity
= ($301,500 - $282,000) ÷ (5,000 units - 4,000 units)
= $19,500 ÷ 1,000 units
= $19.50 per unit

Total variable manufacturing cost = Direct materials + Direct labor + Variable manufacturing overhead
= $89.70 per unit + $22.60 per unit + $19.50 per unit
= $131.80 per unit