At a lump-sum cost of $20,000, Obenauer Company recently purchased the following items for resale: No. of Items Purchased Item ABC QRS XYZ 2,000 2,000 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 Oe. $1.00