The following costs were for Handle Bar Incorporated, a bicycle manufacturer that uses the high-low method: Output 880 930 980 1,030 Fixed Costs $ 33,000 $ 33,000 $ 33,000 $ 33,000 Variable costs $ 88,000 $ 93,000 $ 98,000 $ 193,000 Total Costs $ 121,000 $ 126,000 $ 131,000 $ 136,000 At an output level of 1000 bicycles, per unit variable cost is calculated to be