TB MC Qu. 8-94 The following costs were for Bikeway Inc., a ... The following costs were for Bikeway Inc., a bicycle manufacturer that uses the high-low method: Fixed Costs Output 820 870 920 970 $27,000 $27,000 $27,000 $27,000 Variable Costs $ 82,000 $ 87,000 $ 92,000 $ 97,000 Total Costs $109,000 $114,000 $ 119,000 $124,000 At an output level of 1,000 bicycles, per unit variable cost is calculated to be