In 2021, ABC Company sold 40,000 units. At this activity level, total fixed costs were $80,000 and total variable costs were $100,000. The relevant range is 30,000 to 80,000 units. If ABC were to sell 50,000 units, fixed cost per unit would be: $2.00 per unit $2.50 per unit $1.60 per unit None of the other answers are correct