$18$ A compary reports the following information:

$0329131$

Month

Units Sold

Total Cost

January

$960$

$5,5,510$

February

$1,860$

$57,020$

March

$2,520$

$58,100$

April

$660$

$54,050$

Using the high$-$low method, the estimated variable cost per unitiss.

Multiple Chalce

$$3\mathrm{.}21.$

$5614.$

$$2\mathrm{.}12$

$$4$a$1.$

$$4\mathrm{.}87.$