Using the data below, what would be the variable cost per unit when using the the high-low method to distinguish between fixed and variable costs? Reporting Period (Month) Total Costs Machine Hours January $259,000 1,550 February 295,000 1,700 March 270,000 1,120 April 285,000 1,670 May 262,000 900 $28.75 $300.00 $25.86 $38.98 $41.25