Victoria manufactures electronic devices using both absorption and variable costing. Victoria incurred the following costs in producing

$20$ comma $00020,000$

devices last month.

View the manufacturing costs data.

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What would happen to$$ Victoria's cost per unit using variable costing if production decreased to

$16$ comma $00016,000$

$$units$?$ Round to the nearest cent as needed.

Question content area bottom

Part $1$

A$.$

It would decrease by$$ $$3\mathrm{.}20$ per unit.

B$.$

It would increase by$$ $$3\mathrm{.}20$ per unit.

C$.$

It would decrease by$$ $$1\mathrm{.}00$ per unit.

D$.$

It would increase by$$ $$1\mathrm{.}00$ per unit.

E$.$

It would remain the same.