Walker Company has a relevant range of $150,000$ units to $400,000$ units. The company has total fixed costs of $$525,000.$ Total fixed and variable costs are $$612,500$ at a production level of $175,000$ units. The variable cost per unit at $300,000$ units is

A$.$ greater than at $175,000$ units.

B$.$ the same as at $175,000$ units.

C$.$ less than at $175,000$ units.

D$.$ dependent upon fixed costs per unit.