Erkkila Inc. reports that at an activity level of 6,800 machine-hours in a month, its total variable inspection cost is $426,530 and its total fixed inspection cost is $197,309. What would be the average fixed inspection cost per unit at an activity level of 7,100 machine-hours in a month? Assume that this level of activity is within the relevant range. Multiple Choice $91.74 $29.02 $33.71 $27.79