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

Output Fixed Costs Variable Costs Total Costs

$950$ $ $32,500$ $ $123,500$ $ $156,000$

$1,000$ $ $32,500$ $ $130,000$ $ $162,500$

$1,050$ $ $32,500$ $ $136,500$ $ $169,000$

$1,100$ $ $32,500$ $ $143,000$ $ $175,500$

At an output level of $1,300$ bicycles, per unit total cost is calculated to be: