A corporation is considering the addition of new automated manufacturing equipment in one of its production departments. Currently, the department produces 50,000 units a year with average unit costs as follows: Both direct materials and direct labor are variable costs. The ratio of unit fixed costs to unit variable costs (direct materials plus direct labor) in the current labor-intensive operation is 25%($20$80 ). The new machinery will increase total fixed overhead costs in the department by $500,000 per year and make production more capital-intensive. Production will double to 100,000 units a year using the same total number of direct labor hours per year as the old labor-intensive operation. Direct materials cost will be unchanged at $50 per unit. Which of the following is the predicted ratio of unit fixed costs to unit variable costs in the new capital-intensive operation (rounded to the nearest 0.00% )? \begin{tabular}{c} 23.08% \\ \hline 18.75% \\ \hline 30.77% \\ \hline 15.38% \end{tabular}