At an activity level of 8,800 units, Pember Corporation's total variable cost is $146,520 and its total fixed cost is $219,296. For the activity level of 8,900 units, compute the following values.

Required:

A. The total variable cost

B. The total cost

C. The average variable cost per unit

D. The average fixed cost per unit

E. The average total cost per unit

Note:Assume that the activity level is within the relevant range.