Go to the worksheet labeled $2-$Cost.

The only variable cost for your client's business is materials.

Calculate the average volume in materials over the three$-$year historical period provided.

$4\mathrm{.}1$ units.

$2\mathrm{.}5$ million units.

$2\mathrm{.}5$ units.

$1\mathrm{.}3$ million units.