Do It! Review 18-2 (Part Level Submission)

Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level.

Units Price Total Cost

March 9,950 $ 15,312

April 8,860 $ 14,263

May 10,400 $ 16,022

June 8,690 $ 13,833

July 9,390 $14,753

Compute the variable cost per unit using the high-low method.(Round variable cost per unit to 2 decimal places e.g. 12.)

Variable costper unit $