Tree Wood Products manufactures small tables. The overhead incurred in manufacturing the tables has both a fixed component and a variable component. The company's management wishes to explain variable overhead as a percentage of direct labor costs. Management has obtained the following cost data pertaining to the production of the small tables: Units Produced .300, 400, 1,000, 600, 100 Direct Labor Costs $3,200, $5,000, $8,000, $5,400, $2,400 Overhead Costs $2,400 $2,600 $6,000 $2,800 $2,200 What is the variable cost per unit using the high-low method? A. 0.68 B. 0.44 C. 0.56 D. 0.80