Required information [The following information applies to the questions displayed below.) Phillips Company manufactures air-conditioning units for commercial buildings and has noticed considerable variation in shipping expenses from month to month as per the data below. Units Total Shipping Expense Month January Shipped $ 2,080 February $ 2,980 March April May 2 $2,450 $1,272 $ 2,100 June 6 $ 2,920 July $4,032 2. Using the high-low method, what is the variable cost per unit to ship air conditioners? Vanable cost per unit