The levels of production and of manufacturing overhead for the first five months of the current year for Duke & Duchess Products are shown below: Units Produced Manufacturing Overhead January 11,500 $ 58,650 February 12,250 $ 59,413 March 11,125 $ 58,262 April 11,950 $ 59,104 May 10,750 $ 57,889 Using the high-low method, compute the variable element of manufacturing overhead per unit. (Round your answer to two decimal places.)