Balerio Corporation's relevant range of activity is 7,000 units to 9,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows: If the number of units Balerio produces is more than 9,000 (outside its relevant range) Total fixed manufacturing overhead cost is $180,000. Balerio believes that it can currently sell 11,000 units this year up from the 9,000 units it produced last year. If the per-unit selling price is $32.00. Required Which unit production level (9,000 units or 11,000 units) creates the higher net income (lower net loss) for Balerio? Note: Round "Per unit" answer to 2 decimal places