Answer:
$95.2
Step-by-step explanation:
The computation of the best estimate of the total variable manufacturing cost per unit is shown below;
Particulars Difference Per unit
Production Volume 6,800 8,000 1200
Direct materials $402,560 $473,600 $59.2
Direct labor $153,000 $180,000 $22.5
Manufacturing
overhead $1,007,900 $1,024,100 $16,200 $13.5
(16200 ÷ 1200)
Total Manufacturing
cost 1563460 1677700 $95.2