[单选题]
The following observations have been made of total overhead cost:Output level (units) 5,000 10,000Total overhead cost ($) 14,000 27,000The variable element of total overhead cost is known to increase by $1 per unit at outputlevels above 7,000 units.What is the variable element of total overhead cost at an output level of 5,000 units?
A .$2.00 per unit
B .$2.60 per unit
C .$3.20 per unit
D .$3.60 per unit
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