The following costs were for Handle Bar Incorporated, a bicycle manufacturer that uses the high-low method: Output Fixed Costs Variable Costs Total Costs 1,000 $ 45,000 $ 100,000 $ 145,000 1,050 $ 45,000 $ 105,000 $ 150,000 1,100 $ 45,000 $ 110,000 $ 155,000 1,150 $ 45,000 $ 115,000 $ 160,000 At an output level of 1,000 bicycles, per unit variable cost is calculated to be: Multiple Choice $100.00. $121.50. $145.00. $139.13. $126.09.