The following costs were for Handle Bar Incorporated, a bicycle manufacturer that uses the high-low method:

Output	Fixed Costs	Variable Costs	Total Costs
830	$ 26,500	$ 87,980	$ 114,480
880	$ 26,500	$ 93,280	$ 119,780
930	$ 26,500	$ 98,580	$ 125,080
980	$ 26,500	$ 103,880	$ 130,380

At an output level of 1,060 bicycles, per unit total cost is calculated to be:

Multiple Choice

• $106.00.

• $107.50.

• $131.00.

• $133.04.

• 141.69