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

Output			Fixed Costs			Variable Costs			Total Costs
	960		$	41,000		$	96,000		$	137,000
	1,010		$	41,000		$	101,000		$	142,000
	1,060		$	41,000		$	106,000		$	147,000
	1,110		$	41,000		$	111,000		$	152,000

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

• $100.00.

• $117.50.

• $141.00.

• $136.94.

• $127.03.