13. Inspection costs at one of Krivanek Corporation's factories are listed below Units Produced Inspection Cost 680 691 657 655 773 703 716 752 762 $9,372 $ 9,909 $ 9,840 $ 9,350 $ 10,281 $ 9,954 S 9,370 $ 10.077 $10,130 anua Febr March Apri une Jul August Management belleves that inspection cost is a mixed cost that depends on units produced Using the high-low method, the estimate of the variable component of inspection cost per unit produced is closest to: O $13.19 O $814 O $7.89 O so98