Georgia Incorporated, uses the high$-$low method of estimating costs. Georgia had total costs of $$22,800$ at its lowest level of activity, when $5,800$ units were sold. When, at its highest level of activity, sales equaled $20,800$ units, total costs were $$82,800.$ Georgia would estimate variable cost per unit as:

Multiple Choice

$$3\mathrm{.}98.$

$$4\mathrm{.}00.$

$$3\mathrm{.}97.$

Celtics Link $-N$

$$3\mathrm{.}93.$