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 $151.60 per unit. 
-The best estimate of the total variable cost per unit is:
Definitions:
Omnichannel Retailers
Retailers that provide a seamless customer experience across multiple channels, including online and physical stores.
Seamless Experience
An interaction or service encounter that is smooth, efficient, and free of any inconvenient disturbances or interruptions for the user or customer.
Channel
A medium or pathway through which goods and services are delivered to consumers.
Consistent Brand Image
Maintaining a uniform presentation of a brand's values, message, and identity across all marketing channels and points of customer interaction.
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