The best estimate of the total variable manufacturing


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.)

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Accounting Basics: The best estimate of the total variable manufacturing
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