Gladstone Footwear Corporation's flexible budget cost formula for supplies, a variable cost, for January was $45,500. The company's flexible budget performance report for January showed a $2,184 unfavorable spending variance for supplies. During that month, 18,200 units were produced. Budgeted activity for the month had been 20,000units. The actual cost per unit for supplier must have been closest to?

the professor gave me the answer which is 2.40. I just wanna the detailed steps. Thanks