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 Produced		Total Cost
March		9,950		$13,240
April		9,050		12,690
May		10,400		13,940
June		8,900		12,290
July		9,550		13,140

(a1)

Compute the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places e.g. 12.25.)

Variable cost per unit

$