The following data have been provided by a retailer that sells a single product: Units Sold Sales Revenue Less: Cost of Goods Sold Gross Margin Less: Operating Expenses Operating Income This Year 200,000 $1,000,000 700,000 300,000 222,000 $78,000 Last Year 150,000 $1750,000 525,000 225,000 210,000 $15,000 What is the best estimate of the company's variable operating expenses per unit