The following information is available for a company's cost of sales over the last five months.

Month	Units sold	Cost of sales
January	490	$34,600
February	890	$41,500
March	2,050	$53,500
April	2,850	$65,500

Using the high-low method, the estimated variable cost of sales per unit sold is:

$70.61.

$26.10.

$13.09.

$29.97.

$22.98.

The following information is available for a company's cost of sales over the last five months.

Month	Units sold	Cost of sales
January	360	29,400
February	760	$35,000
March	1,400	$47,000
April	2,200	$59,000

Using the high-low method, the estimated total fixed cost is:

$23,602.

$29,600.

$20,424.

$94,408.

$47,204.