Victoria manufactures electronic devices using both absorption and variable costing. Victoria incurred the following costs in producing $20,000$ devices last month.

What would happen to Victoria's cost per unit using variable costing if produstion decreased to $16,000$ units? Round to the nearest cent as needed.

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

B$.$ It would remain the same.

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

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

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