Please help. Please do it correctly and explain. thx :)

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Olcott Company has a contract to sell 400 units for a total of $28,000. Olcott's costs are 40% variable and 60% xed at this level of production, and the total cost for 400 units is $20,000. What will be Olcott's cost per unit if its customer now wants to buy only 360 units? 0 $50.00 0 $53.33 0 $55.55 0 $52.22 0 None of the above