Markowis Corp. has collected the following data concerning its maintenance costs for the past 6 months.

		Units Produced				Total Cost
July			19,638				$39,276
August			34,912				52,368
September			39,276				60,005
October			24,002				41,458
November			43,640				81,279
December			41,458				67,642

(a1)

Compute the variable cost per unit using the high-low method. (Round variable cost per mile to 2 decimal places e.g. 1.25.)

Variable cost per unit

$

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