At a lump-sum cost of $20,000, Obenauer Company recently purchased the following items for resale: Item ABC No. of Items Purchased 2,000 QRS 2,000 XYZ 3,000 Resale Price Per Unit $2.00 $6.00 $8.00 The appropriate cost per unit of QRS inventory is: Select one: O a. $3.00 O b. $0.85 O c. $5.71 O d. $3.75 O e. $1.00