Question $20$

$4$ pts

Erkkila Incorporated reports that at an activity level of $6\mathrm{.}800$ machine$-$hours in a month, its total variable inspection cost is $$424\mathrm{.}280$ and its total fixed inspection cost is $$170\mathrm{.}684.$

What would be the average fixed inspection cost per unit at an activity level of $7\mathrm{.}100$ machine$-$hours in a month? Assume that this level of activity is within the relevant range.

$$24\mathrm{.}04$

$$87\mathrm{.}49$

$$25$:$10$

$$38\mathrm{.}35$