Georgia uses the high-low method of estimating costs. Georgia had total costs of $37,300 at its lowest level of activity, when 5.300 units were sold. When, at its highest level of activity, sales equaled 16,800 units, total costs were $83,300. Georgia would estimate variable cost per unit as: Multiple Choice $7.04 $4.96 $4.00 Multiple Choice $7.04 $4.96 $4.00 $5.46