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

Output	Fixed Costs	Variable Costs	Total Costs
910	$ 36,000	$ 91,000	$ 127,000
960	$ 36,000	$ 96,000	$ 132,000
1,010	$ 36,000	$ 101,000	$ 137,000
1,060	$ 36,000	$ 106,000	$ 142,000

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

Multiple Choice

• $100.00.

• $112.50.

• $136.00.

• $133.96.

• $128.30.