A company's production records show the following information: January - Produced 13,000 Units at a cost of $44,000, February - Produced 15,000 units at a cost of $45,000, March - Produced 10,000 units at a cost of $36,000, April - Produced 12,000 units at a cost of $48,000. Using the High-Low Method, how much is variable cost per unit? $3.38/unit $3.00/unit $4.00/unit $3.50/unit $3.60/unit $1.80/unit $1.60/unit