8.

Inspection costs at one of Iuliano Corporation's factories are listed below:

	Units produced	Inspection cost
February	915	$	17,212
March	969	$	17,600
April	921	$	17,265
May	905	$	17,110
June	927	$	17,294
July	912	$	17,180
August	929	$	17,332
September	869	$	16,660
October	908	$	17,138

Management believes that inspection cost is a mixed cost that depends on units produced.

Using the high-low method, the estimate of the fixed component of inspection cost per unit produced is closest to: (Round the intermediate calculations to two decimal places.)