Babuca Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.
| Production volume |
6,100 |
units |
9,000 |
units |
| Direct materials |
$389,180 |
|
$574,200 |
|
| Direct labor |
$137,250 |
|
$202,500 |
|
| Manufacturing overhead |
$1,012,000 |
|
$1,075,510 |
|
The best estimate of the total variable manufacturing cost per unit is: (Do not round intermediate calculations.)