DepreciationTree Wood Products manufactures small tables. The overhead incurred in manufacturing the tables has both a fixed component and a variable component. The company's management wishes to explain variable overhead as a percentage of direct labor costs. Management has obtained the following cost data pertaining to the production of the small tables: Units Produced Direct Labor Costs Overhead Costs 300 $3,200 $2,400 400 $5,000 $2,600 1,000 $8,000 $6,000 600 $5,400 $2,800 100 $2,400 $2,200 What is the variable cost per unit using the high-low method?