The Bonaduce Corporation Used Regression Analysis to Predict the Annual

The Bonaduce Corporation used regression analysis to predict the annual cost of indirect materials.The results were as follows: Indirect Materials Cost
Explained by Units Froduced
$\begin{array}{lr}\text { Constant } & \$ 21,885 \\\text { Standard error of Y estimate } & \$ 4,560 \\\text { R - squared } & 0.8232 \\\text { No. of observations } & 22 \\\text { Degrees of freedom } & 20 \\& \\\text { X coefficients) } & 7.75 \\\text { Standard error of coefficients) } & 4.4576\end{array}$ The variable cost per unit of product is _____.

A) $4.46
B) $0.82
C) $2.20
D) $7.75