Sandhill Corp. has collected the following data concerning its maintenance costs for the past 6 months.

		Units Produced				Total Cost
July			19,150				$41,812
August			34,048				51,072
September			38,304				58,520
October			23,408				43,786
November			42,560				79,268
December			40,432				65,968

Compute the variable cost per unit using the high-low method.