Final answer:
To reduce each variable cost per unit value by $5.00, option C correctly represents the updated variable costs.
Step-by-step explanation:
The question is asking which of the given options represents the updated variable costs when each variable cost per unit value is reduced by $5.00.
The correct option is option C: mini1_variable_cost, mini2_variable_cost, voicexp_variable_cost, voicexp10_variable_cost, waterproof_variable_cost - $5.00. This means that the variable costs of mini1, mini2, voicexp, voicexp10, and waterproof are reduced by $5.00 per unit.