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The quarterly production and overhead costs for the year are shown below. Quarter Production (units) Overheads 1 4,900 $66,000 2 5,200 $69,000 3 5,400 $70,000

The quarterly production and overhead costs for the year are shown below.

Quarter Production (units) Overheads

1 4,900 $66,000

2 5,200 $69,000

3 5,400 $70,000

4 4,400 $60,000

What is the variable overhead cost per unit according to the high-low method?

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