A Real Estate company prepares the following cost information at a volume of 25,000 units:

Required: Compute AVERAGE cost at a volume of 20,000 units.

a. $49.25 per unit

b. $46.40 per unit

c. $51.75 per unit

d. $44.60 per unit

e. None of the other answers are correct

Direct material Direct labor Variable overhead Fixed overhead - Traceable Fixed overhead-Allocated Fixed expenses: Common Total $ $ $ $ $ $ $ Per unit cost 12.00 8.00 5.00 6.00 9.00 6.40 46.40