Total fixed costs for Taylor Incorporated are $$240,000.$ Total costs, including both fixed and variable, are $$700,000$ if $138,000$ units are produced. The variable cost

per unit is

A$.$ $$3\mathrm{.}33/$unit$.$

B$.$ $$\frac{6\mathrm{.}81}{?}$ unit.

C$.$ $$1\mathrm{.}74/$unit$.$

D$.$ $$\frac{5\mathrm{.}07}{?}$ unit.