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XYZ Company incurred $44,200 of fixed cost and $54,600 of variable cost when 2,100 units of product were made and sold. If the company's volume

XYZ Company incurred $44,200 of fixed cost and $54,600 of variable cost when 2,100 units of product were made and sold.

If the company's volume increases to 2,600 units (within relevant range), the total cost per unit will be:

A. $21.00.

B. $43.00.

C. $38.00.

D. $17.00.

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