Sandhill Company accumulates the following data concerning a mixed cost, using units produced as the activity level.

		Units Produced		Total Cost
March		12,000		$21,600
April		10,800		19,920
May		12,600		22,264
June		10,440		19,348
July		11,400		20,480

(a1)

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Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, e.g. 2.25.)

Variable cost per unit

$enter the variable cost per unit amount in dollars