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36) The highest value of total cost was $70,000 in June for Fargo Beverages, Inc. Its lowest value of total cost was $52,000 in December.

36) The highest value of total cost was $70,000 in June for Fargo Beverages, Inc. Its lowest value of total cost was $52,000 in December. The company makes a single product. The production volume in June and December were 13,000 and 7,000 units, respectively. What is the variable cost per month? (Round your answer to the nearest cent.)

A) $2.57 per unit B) $3.00 per unit

C) $11.67 per unit D) $1.38 per unit

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