Westerville Corp. has collected the following data concerning its maintenance costs for the past six months:

	Units Produced		Total Cost
July	17,300		$31,620
August	32,900		48,000
September	36,100		55,100
October	22,400		39,000
November	40,300		65,200
December	38,200		62,300

(a1)

Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places, e.g. 12.25.)

Variable cost

$ per unit