The following income statements are provided for Company's last two years of operation Number of units produced and sold Sales revenue Cost of goods sold Gross margin General, selling, and administrative expenses Net income Year 1 4,400 567,760 39,960 27,800 16,220 $11,580 Year 2 4,000 361,600 36,260 25,340 15,180 $10,240 Assuming that cost behavior did not change over the two year period, what is the amount of the company's variable cost of goods sold per unit? Multiple Choice o $10.00 per un $39.50 per unit Oo oo $9.25 per unit None of these