Haras 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 $141.30 per unit. 
The best estimate of the total variable cost per unit is:
Definitions:
Repression
A psychological defense mechanism where unpleasant thoughts, feelings, or desires are excluded from conscious awareness.
Denial
A psychological defense mechanism where a person refuses to accept reality or facts, effectively protecting themselves from uncomfortable or painful emotions.
Projection
Seeing one’s own unconscious content in others rather than oneself.
Feelings of Inferiority
A sense of personal inadequacy or inferiority that can influence emotional and psychological wellbeing.
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