How would I answer problem 4?

Training Table has provided the following production and total cost data for two levels of production volume. The company produces a single product-cheese fries. Production volume Direct materials $133,500 Direct labor Manufacturing overhead monthly 3,500 units 6,800 units $266,200 $182,100 $502,500 $91,500 $310,000 The best estimate of the total variable manufacturing cost per unit is $126 $67.60 $233 $40.37