The following costs were for Optimal View Inc., a contact lens manufacturer:

Output	Fixed Cost		Variable Cost		Total Costs
400	$	5,200	$	16,800	$	22,000
450		5,200		18,900		24,100
500		5,200		21,000		26,200
550		5,200		23,100		28,300

At an output level of 475 lenses, per unit variable cost is calculated to be:

Multiple Choice

• $36.29.

• $37.56.

• $42.00.

• $32.00.

• $50.00.