Paolucci Corporation's relevant range of activity is 5,400 units to 12,000 units. When it produces and sells 8,700 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.60 Direct labor $ 3.50 Variable manufacturing overhead $ 1.50 Fixed manufacturing overhead $ 4.00 Fixed selling expense $ 1.45 Fixed administrative expense $ 0.50 Sales commissions $ 1.40 Variable administrative expense If 7,700 units are sold, the variable cost per unit sold is closest to: $ 0.40