Hara 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 $159.80 per unit. 
The best estimate of the total variable cost per unit is:
Definitions:
Series
A configuration in which electrical components are connected end-to-end in a single path for the electric current to flow through.
Ampacities
A term referring to the maximum amount of electric current a conductor or device can carry before sustaining immediate or progressive deterioration.
Inductances
A property of an electrical conductor by which a change in current flowing through it induces an electromotive force in both the conductor itself and in any nearby conductors by mutual inductance.
Ambients
Surrounding environmental conditions, such as temperature, pressure, and humidity, affecting the performance and operation of electronic devices.
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