Paolucci Corporation's relevant range of activity is $8,100$ units to $16,500$ units. When it produces a

nd sells $12,300$ units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials $ $7\mathrm{.}05$

Direct labor $ $3\mathrm{.}95$

Variable manufacturing overhead $ $1\mathrm{.}95$

Fixed manufacturing overhead $ $3\mathrm{.}40$

Fixed selling expense $ $1\mathrm{.}25$

Fixed administrative expense $ $0\mathrm{.}95$

Sales commissions $ $1\mathrm{.}20$

Variable administrative expense $ $0\mathrm{.}85$

If $11,300$ units are sold, the variable cost per unit sold is closest to: