Sheridan Company accumulates the following data concerning a mixed cost, using kilometres as the activity level: Kilometres Kilometres Driven Total Cost Driven Total Cost January 8,600 $14,150 March 4,900 $11,930 February 7,530 14,000 April 8,810 17,013 (a1) Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places, e.g. 12.25.) Variable cost to per kilometre