The unit cost per service is calculated by dividing the total operating cost of services by the number of service units.
In the given problem, the operating expenses are $9,000 which shall be considered the cost of services provided. And the number of the service unit is given 46 units.
Hence, unit cost per service shall be $9,000/46 = $195.65
Note: We have rounded off the final answer to the nearest cent or two decimal places.