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Baker Corporation has provided the following production and total cost data for two levels of monthly...

Baker 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 12,600 units 14,000 units
  Direct materials $763,560 $848,400
  Direct labor $270,900 $301,000
  Manufacturing overhead $1,010,600 $1,039,440

The best estimate of the total variable manufacturing cost per unit is: (Do not round intermediate calculations.)
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