The following production and average cost data for two levels of monthly production volume have been supplied by a company that produces a single product: 
-The best estimate of the total variable manufacturing cost per unit is:
Definitions:
Out of Round
A condition where a component, typically a wheel or drum, does not have a perfectly circular shape, affecting performance.
Brake Warning Light
An indicator light on a vehicle's dashboard that illuminates to warn the driver of potential issues with the braking system.
Shoe Linings
The material attached to the brake shoe that comes into contact with the brake drum or rotor to create the friction needed for stopping.
Master Cylinder
The part of a hydraulic brake system that receives input force through a pushrod when the driver presses on the brake pedal. The pistons inside the master cylinder move forward, pressurizing fluid in the brake lines, which connect to the output pistons at the wheel brakes. Hydraulic clutch systems use a single piston master cylinder to activate the slave cylinder.
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