What is the variable rate if the average selling price per unit is $16.37, total fixed costs are $142,408, there were 19,364 menu items sold and the total profit was $22,952.80? (Round all intermediate calculations to hundredth of a decimal (.00) unless they naturally round up to tenth of a decimal or a whole number.)

Select one: a. .36 b. .47 c. .48 d. .55