Estimating Variable Costs: Algebra Approach Total production costs for Gallop, Inc., are budgeted at \(\$ 230,000\) for 50,000 units of budgeted output and at \(\$ 280,000\) for 60,000 units of budgeted output. Because of the need for additional facilities, budgeted fixed costs for 60,000 units are \(25 \%\) more than budgeted fixed costs for 50,000 units. How much is Gallop's budgeted variable cost per unit of output?