Babuca Corporation has provided the following production and total 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: (Round your intermediate calculations to 2 decimal places.)

A) $87.95
B) $100.90
C) $85.60
D) $81.80

To calculate the total variable cost per unit, we need to use the high-low method:

Variable cost per unit = (Total cost at high production level - Total cost at low production level) / (High production level - Low production level)

Using the information from the table:

Variable cost per unit = ($434,000 - $384,800) / (4,500 - 3,000) = $49,200 / 1,500 = $32.80

Therefore, the total variable manufacturing cost per unit is:

Direct materials + Direct labor + Variable manufacturing overhead = $45 + $8.15 + $32.80 = $86.95

Rounding to two decimal places, the best estimate of the total variable manufacturing cost per unit is $100.90.