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Brita Company incurred $154,000 of fixed cost and $171,600 of variable cost when 3,900 units of product were made and sold. If the company's volume

Brita Company incurred $154,000 of fixed cost and $171,600 of variable cost when 3,900 units of product were made and sold.

If the company's volume increases to 4,400 units (within relevant range), the total cost per unit will be:

A. $39.00.

B. $74.00.

C. $35.00.

D. $79.00.

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