Erkkila Inc. reports that at an activity level of 6,200 machine-hours in a month, its total variable inspection cost is $425,630 and its total fixed inspection cost is $170,885. What would be the average fixed inspection cost per unit at an activity level of 6,500 machine-hours in a month? Assume that this level of activity is within the relevant range. $26.29 $96.21 $27.56 $41.09