Audio Zone Co. needs to prepare pro forma financial statements for the next fiscal year. To do so, the company must forecast its total overhead cost. The actual machine hours and total overhead cost are presented below for the past six months. Total Machine Month Overhead Hour's Jan. $ 6,288 1,986 Feb. 6,466 2,696 Mar'. 5,98? 1,745 Apr'. 5,559 1,566 May 6,932 1,865 June 6,341 2,612 Using the highlow method, unit variable overhead cost is calculated to be