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At a sales volume of 37,000 units, Carne Company's sales commissions (a cost that is variable with respect to sales volume) total $754,800. To the

At a sales volume of 37,000 units, Carne Company's sales commissions (a cost that is variable with respect to sales volume) total $754,800.

To the nearest whole cent, what should be the average sales commission per unit at a sales volume of 44,600 units? (Assume that this sales volume is within the relevant range.)

$19.77

$21.09

$20.09

$20.40

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