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23) Biomet sells hip, knee, and shoulder implants. The manager, JR, observed the following costs for the months of August and September. Type of Cost August September Insurance $ 22,000 $ 22,000 Utilities 25,500 39,000 Depreciation 8,550 8,550 Materials 12,000 20,000 Assume that output at Biomet was 20,000 units in August and 30,000 units in September, utility cost is a mixed cost, and the fixed cost of utilities was $16,000. What was the variable rate per unit of output for utilities cost? $1.35