At a sales volume of $32,000$ units, CD Company's total fixed costs are $$64,000$ and totalvariable costs are $$60,000.($Do not round intermediate calculations$)$If CD Company were to sell $50,000$ units, the total expected cost per unit would be $($Do notround intermediate calculations. Round the final answer to two decimal places$)$:$1)\_\_\_\_\_\_$A$)$ $$2\mathrm{.}48.$B$)$ $$3\mathrm{.}16.$C$)$ $$3\mathrm{.}20.$D$)$ $$3\mathrm{.}88.$