11.

Jackson, Inc., is preparing a flexible budget for next year and requires a breakdown of the cost of steam used in its factory into the fixed and variable elements. The following data on the cost of steam used and direct labor hours worked are available for the last 6 months of this year:

Month		Cost of Steam		Direct Labor Hours
July		$ 15,850		3,000
August		13,400		2,050
September		16,370		2,900
October		19,800		3,650
November		17,600		2,670
December		18,500		2,650
Total		$101,520		16,920

Assuming that Jackson uses the high-low method of analysis, the estimated variable cost of steam per direct labor hour is __________?