What is the variable rate if the average selling price per unit is $16.47, total fixed costs are $142,408, there were 19,564 menu items sold and the total profit was $22,952.60 ? (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. 9 b. 49 c. 2.26 d. 48