The following income statements are provided for Li 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 $67,760 39,960 27,800 16,220 $11,580 Year 2 4,000 $61,600 36,260 25,340 15,100 $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? 1 Multiple Choice 0 O $10.00 per unit 0 $39.50 per unit 0 $9.25 per unit 0 None of these