The loss caused by deviation from the target standard is $$23\mathrm{.}75$ per unit and the Taguchi constant for the materiat is $95.$ What is the mean squared deviation $($V$)$ from the desired target value?

$(1\mathrm{.}50)2$

$(3\mathrm{.}00)2$

$(2\mathrm{.}00)2$

$(0\mathrm{.}50)2$

$(0\mathrm{.}10)2$