George Company has a relevant range of 150,000 units to 400,000 units. The company has total fixed costs of $525,000. Total fixed and variable costs are $612,500 at a production level of 175,000 units. The variable cost per unit at 300,000 units is

A.

greater than at 175,000 units.

B.

the same as at 175,000 units.

C.

dependent upon fixed costs per unit.

D.

less than at 175,000 units.