Erkkila Inc. reports that at an activity level of 7,300 machine-hours in a month, its total variable inspection cost is $425,030 and its total fixed inspection cost is $192,204.

What would be the average fixed inspection cost per unit at an activity level of 7,600 machine-hours in a month? Assume that this level of activity is within the relevant range.

$31.89

$84.55

$26.33

$25.29