According to the regression analysis, estiThe following data will help answer questions 1 to 5: XYZ Co. produces one product. The following data shows the number of units of product made in the last few months of last year and the total costs incurred during the month: Month Units Total Costs September: 100 $32,000 October: 50 $25,000 November: 60 $24,000 December: 90 $31,000 Using the high-low method, estimate the variable cost per unit of XYZ's product.mate the variable cost per unit of XYZ's product