The following data apply to the provision pf psychological testing services:

Sales price per unit (1 unit = 1 test + feedback to client) $1,000

Fixed costs (per month):

Selling and administration 80,000

Production overhead (e.g. rent of testing facilities) ..140,000

Variable costs (per test):

Labor for oversight and feedback 300

Outsourced test analysis 50

Materials used in testing 10

Production overhead 25

Selling and administration (e.g. scheduling and billing) ... 50

Number of tests per month . 2,000

If one unit is one test, give the amount of variable cost per unit:

Group of answer choices

$435/test.

$346/test.

$542/test.

$556/test.