Callander Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $140.50 per unit. 
The best estimate of the total variable cost per unit is: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Income
The financial gain (earned or unearned) accruing over a given period of time.
Federal Excise Tax
A tax imposed by the federal government on the sale of specific goods and services, such as tobacco and alcohol.
Benefits-received Principle
A taxation theory suggesting that individuals should pay taxes in proportion to the benefits they receive from government services.
Taxation
A process by which governments finance their expenditure by imposing charges on citizens and corporate entities.
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