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

Number of consultations 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

Select one or more:

a.

0,04

b.

22,50

c.

18,75

d.

24,30

e.

0,10