A leak in the roof ruined part of the data needed to complete the high$-$low method calculation. The high point related to $50$ units indicates a total cost of $$1,840.$ Total fixed costs are estimated at $$1,200.$ The plans are to produce $60$ units in the current month. How much is the variable cost per unit?

A$)$ $$11\mathrm{.}20$

B$)$ $$12\mathrm{.}80$

C$)$ $$20\mathrm{.}00$

D$)$ $$64\mathrm{.}00$