Muffler Incorporated produces floor mats for cars and trucks. The owner, Kenneth Muffler, asked you to assist him in estimating his maintenance costs. Together, Mr. Muffler and you determined that the single best cost driver for maintenance costs was machine hours. Below are data from the previous fiscal year for maintenance expense and machine hours:

Month	Maintenance Expense	Machine Hours
1	$ 3,420	2,350
2	3,610	2,450
3	3,790	2,550
4	3,920	2,580
5	3,920	2,430
6	4,280	2,600
7	3,910	2,570
8	3,720	2,540
9	3,440	2,360
10	3,060	2,230
11	2,930	1,840
12	3,180	2,220

Using the high-low method, unit variable cost is calculated to be:

Multiple Choice

• $1.78.

• $1.89.

• $2.17.

• $1.94.

• $1.72.