Pharoah Corp. has collected the following data concerning its maintenance costs for the past 6 months, Units Produced Total Cost July 16,200 $32,400 28,800 43,200 August September 32,400 49,500 October 19,800 34,200 November 36,000 67,050 December 34,200 55,800 (a 1) Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, e.g. 225) Variable cost per unit