Assume that a company wants to separate a mixed cost into its variable and fixed elements for cost estimation purposes. It provided the following information: Units Month January Produced Mixed Cost 1,050 $ 11,045 February 1,150 $ 11,870 March 1,100 $ 11,560 April 1,250 $ 12,100 May 950 $ 10,800 June 1,280 $ 12,210 July 990 1,010 $ 10,970 $ 11,005 August Using least-squares regression, the estimate for the variable cost per unit is closest to: Multiple Choice $4.24. $5.36. O O $4.54. $5.56