10 points Save Ans GRB Co. recorded the following cost data for the first four months of 2021. The data applies to its product BAC. GRB produced 640 units in January and total cost equaled $12,240; 683 units were produced in February with total cost equal to $12,185; 832 units were produced in March with total cost equal to $13,632750 units were produced in April with total cost equal to $12,605. What is your estimate of the variable cost per unit using the high low method? Round your answer to three decimal places