The controller for Knights Co$.$ estimates that the company's fixed overhead is $$160,000$ per year. They have also determined that the variable overhead is approximately $$0\mathrm{.}25$ per unit. Since the company has $s$ single product, overhead is applied on the basis of output units.

What is the predetermined overhead per unit if the estimated output is $80,000$ units?

$$0\mathrm{.}50$

$$2\mathrm{.}25$

$$2\mathrm{.}75$

$$2\mathrm{.}00$