what is the variable costs per unit assuming they sell at their br eak even point of $130,000$ for $$3\mathrm{.}40$ per unit, with fixed expenses of $$117,000$

a$.\mathrm{.}90$

b$.3\mathrm{.}05$

c$.2\mathrm{.}50$

d$.1\mathrm{.}50$