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

Month	Units sold		Cost of sales
January	440		$	32,600
February	840		$	39,000
March	1,800		$	51,000
April	2,600		$	63,000

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

Multiple Choice

• $24.23.

• $28.33.

• $14.07.

• $31.45.

• $74.09.