Chrysntag Company incurred the following costs for the months of January and February.

Type of Cost	January	February
Insurance	$ 7,000	$ 7,000
Utilities	2,600	4,000
Depreciation	2,000	2,000
Materials	5,000	8,000

Assume that output was 1,000 units in January and 3,500 units in February, utility cost is a mixed cost, and the fixed cost of utilities was $2,000. What was the variable rate per unit of output for utilities cost?

	a.	$0.60
	b.	$0.30
	c.	$0.40
	d.	$0.20