Ortega Company incurred the following costs for the months of January and February: Type of Cost January February Insurance $7,000 $7,000 Utilities 2,800 3,800 Depreciation 2,000 2,000 Materials 5,000 8,000 Assume that output was 1,000 units in January and 3,000 units in February, utility cost is a mixed cost, and the fixed cost of utilities was $2,000. What is the variable rate per unit of output for utilities cost