Sheridan Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 19,730 $38,254 August 35,072 52,608 September 39,456 60,280 October 24,112 41,648 November 43,840 81,652 December 41,648 67,952 (a1) Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, eg. 2.25.) Variable cost per unit $