At an activity level of 40,000 units, total variable costs were $90,000 while total fixed costs were $64,000. If 32,000 units are produced and this activity is in the significant segment, which of the following statements is correct for this 32,000 unit activity?

a-The total cost would be equivalent to $164,000

b-The total cost would amount to $131,200

c-No answer fits

d-The total unit cost would equal $4.5

e-Fixed cost per unit would be $1.6