8 Help Save & Exit Cardinal Company uses the high-low method of estimating costs. Cardinal had total costs of $30,180 at its lowest level of activity, when 10,500 units were sold. When, at its highest level of activity, sales equaled 16,700 units, total costs were $39,790. Cardinal would estimate variable cost per unit as:

Cardinal Company uses the high-low method of estimating costs. Cardinal had total costs of $30,180 at its lowest level of activity, when 10,500 units were sold. When, at its highest level of octivity, sales equaled 16,700 units, total costs were $39,790. Cardinal would estimate variable cost per unit as