Presented below is the production data for the first six months of the year showing the mixed costs incurred by Eunice Company.

Month Cost Units

January $7,500 4,000

February 13,000 7,500

March 11,500 9,000

April 11,700 11,500

May 13,500 12,000

June 11,850 6,000

Eunice Company uses the high-low method to analyze mixed costs. The variable cost per unit is $0.75 and the fixed cost per unit is . Show how to calculate it.

A) $0.625 B) $0.75

C) $1.25 D) $1.31