At an Activity Level of 4,000 Machine-Hours in a Month

Multiple Choice

At an activity level of 4,000 machine-hours in a month, Curt Corporation's total variable production engineering cost is $154,200 and its total fixed production engineering cost is $129,000. What would be the total production engineering cost per unit, both fixed and variable, at an activity level of 4,300 machine-hours in a month? Assume that this level of activity is within the relevant range.

A) $68.33
B) $68.55
C) $70.80
D) $65.86