A comparative income statement for Jimbob Co., a merchandising company, for the three months ending in June is presented below. Jimbob Co. Comparative Income Statement For the Second Quarter April May June Sales in units 4.500 5.250 6.000 Sales revenue $630,000 $735,000 $840 000 Less cost of goods sold 252.000 294,000 336.000 Gross Margin 378.000 441.000 504.000 Less operating expenses: Shipping expense 56,000 63,500 71.000 Advertising expense 70,000 70,000 70 000 Salaries and commissions 143 000 161,750 180,500 Insurance expense 9,000 9,000 9,000 Depreciation expense 42.000 42.000 42.000 Total operating expenses 20.000 1346/250 1372500 Net income $ 58,000 S94.750 $131.500 What is the best estimate of the company's variable operating expenses per unit? $44.22 $71.11 $65.95 $35.00