The following is the units produced and total costs for two production outputs:

Output A:

Total Costs 52,000; Production 8,000 units.

Output B:

Total Costs 95,200; Production 17,600 units.

Using the High-Low Method, calculate the Variable Cost per unit...

a 4.50 per unit

b 0.65 per unit

c 5.75 per unit

d 5.41 per unit