Lacourse Inc.'s inspection costs are listed below: Units Produced January 418 February 368 March 437 April 452 May 394 June 369 July 444 August 395 Inspection Costs $ 6,106 $ 5,627 $ 6,321 $ 6,459 $ 5,877 $ 5,630 $ 6,386 $ 5,890 Management believes that inspection cost is a mixed cost that depends on units produced. Using the least-squares regression method, the estimate of the variable component of inspection cost per unit produced is closest to: Multiple Choice $14.88 $9.91 $10.01 $9.30