Estimate of total variable cost per unit-HELP!

[meggenmills]

I am trying to determine the best estimate of the total variable cost per unit rounded to 2 decimal places knowing the following information:

Sales Volume(units) 23,000 24,000
Cost of Goods Sold $1,095,800 $1,335,100
Selling & Admin Costs $940,200 $1,121,000


Answers to choose from are: $420.10
$134.70
$239.30 (which is wrong, this was my first answer!)
$144.40


THANKS SOOOO VERY MUCH, for my life I cannot get any of the aforementioned answer choices!

 

[kirby]

First, add the costs together to get total costs for each volume. Next how many more units did you produce and how much more total cost was the result? Now figure that out per unit cause the cost increase can only come from the variable costs