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

Month	Units sold		Cost of sales
January	390		$	30,600
February	790		$	36,500
March	1,550		$	48,500
April	2,350		$	60,500

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

Multiple Choice

• $33.25.

• $78.46.

• $25.74.

• $15.26.

• $31.29.