GRB Co, recorded the following cost data for the first four months of 2021. The data applies to its product BACA January units produced equal 640 and total cost equaled $12.240 February units produced equal 683 and total cost equals $12.185: March units produced equal 832 and total cost equaled $13.632: Apri units produced equal 750 and total cost equaled $12.605. What is your estimate of the variable cost per unit using the high low method? Round your answer to three decimal places