40 The following is company data on miles traveled and total cost by month: Month January February March April Miles Total Cost 80,000 $192,000 55,000 140,000 70,000 188,000 95,000 210,000 Calculate the unit variable cost applying the high-low method. (Answer should be rounded to two decimal places, i.e. 1.956 would be entered as 1.96) QUESTION 2 Max Company uses 20,000 units of Part A in producing its products. A supplier offers to make Part A for $6. Max Company has relevant costs of $10 a unit to manufacture Part A. There is excess capacity. Calculate the opportunity cost of not buying Part A from the supplier