The following costs were for Bikeway Inc., a bicycle manufacturer that uses the high-low method:

Output	Fixed Costs			Variable Costs			Total Costs
800	$	25,000		$	80,000		$	105,000
850	$	25,000		$	85,000		$	110,000
900	$	25,000		$	90,000		$	115,000
950	$	25,000		$	95,000		$	120,000

At an output level of 1,000 bicycles, per unit variable cost is calculated to be:

Multiple Choice

$101.50.

$100.00.

$131.58.

$125.00.

$126.32.