36. One of Gabriel Corporation's competitors has learned that Gabriel has a total expense per unit of $1.50 at the 15,000 unit level of activity and total expense per unit of $1.45 at the 20,000 unit level of activity. Assume Gabriel's relevant range is 10,000 - 25,000 units. What would be the competitor's prediction of variable cost per unit for Gabriel Corporation? a) $0.77 b) $1.30 c) $1.45 d) $1.50 e) None of the above 37. O'Tool Inc. is considering using stocks of an old raw material in a special order, which may or may not be accepted. The special order would require the firm to use all 240 kilograms of the raw material that is in stock. The firm originally paid $2,112 in total for the raw material. If the company were to buy new supplies of this raw material, it would cost $9.25 per kilogram. However, the company has no other use for this raw material and would need to sell it at a discounted price of $8.35 per kilogram if it was not used for the special order. The sale of the unused raw material would also involve delivery to the purchaser at a total cost of $71. What is the relevant cost of the 240 kilograms of the raw material when deciding whether to accept the special order? a) $1,933 b) $2,004 c) $2,220 d) $2,112 e) None of the above