Erkkila Inc. reports that at an activity level of 6,000 machine-hours in a month, its total variable inspection cost is $425,330 and its total fixed inspection cost is $162,477. What would be the average fixed inspection cost per unit at an activity level of 6,300 machine-hours in a month? Assume that this level of activity is within the relevant range. o $97.97 o $27.08 o $43.81 c