(LO 4) The following information is available for a company's cost of sales over the last five months.

Month Units sold Cost of sales

January 380 $ 30,200

February 780 $ 36,000

March 1,500 $ 48,000

April 2,300 $ 60,000

Using the high-low method, the estimated variable cost of sales per unit sold is:

Multiple Choice

• $26.09.
• $79.47.
• $33.66.
• $15.52.
• $32.00.