Real Estate Partners prepare the following cost information at a volume of 25,000 units:

	Per Unit Cost
Direct Material	12.00
Direct Labor	8.00
Variable Overhead	5.00
Fixed Overhead - Traceable	6.00
Fixed Overhead - Allocated	9.00
fixed Overhead - Common	6.40
Total	46.40

Compute AVERAGE cost at a volume of 20,000 units.

$46.40 per unit

$44.60 per unit

$49.25 per unit

None of the other answers are correct

$51.75 per unit