The following information is available for a company's cost of sales over the last four months Month Total Costs January February March Units Sold 460 860 5 33,400 $40,000 1,900 2,700 $ 52,000 $ 64,000 April aing the high-low method, the estimated variable cost of sales per unit sold is: Multiple Choice O $23.70 $72.61. $30.82 Multiple Choice O $23.70 O $72.61. $30.82. $13.66. $27.37