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

Month	Units sold		Cost of sales
January	500		$	35,000
February	900		$	42,000
March	2,100		$	54,000
April	2,900		$	66,000

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

Multiple Choice

• $29.71.

• $70.00.

• $12.92.

• $25.71.

• $22.76.