The following data relate to two activity levels of an out-patient department in a hospital:

Number of consultation per period 3500 / 4750

Overheads $220120 / $250500

Fixed overheads are not affected by the number of consultations per period. The variable cost per consultation is approximately:

a 0,04

b.

22,50

c.

18,75

d.

24,30

e.

0,10