Erkkila Inc. reports that at an activity level of 7,000 machine-hours in a month, its total variable inspection cost is $424,580 and its total fixed inspection cost is $179,142.

What would be the average fixed inspection cost per unit at an activity level of 7,300 machine-hours in a month? Assume that this level of activity is within the relevant range.

$24.54

$86.25

$25.59

$35.06