Eddins Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. 
The best estimate of the total variable manufacturing cost per unit is:
Definitions:
Future Rate
An expected rate for a financial instrument or an economic variable at a specified future date.
Fixed Exchange Rate
A government policy to maintain the value of its currency at a set rate against another currency or a basket of currencies.
Covariance
A measure used in statistics to determine how much two random variables change together, indicating the direction of their linear relationship.
DAX Stock Market
The Deutscher Aktienindex (DAX), a major stock market index consisting of the 30 major German companies trading on the Frankfurt Stock Exchange.
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