Winslow Inc., a manufacturing firm, manufactures tires. The company has supplied information from its accounting records for the last year. Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec No. of Tires 500,000 600,000 675,000 575,000 475,000 525,000 450,000 550,000 425,000 562,500 650,000 537,500 Factory Overhead $900,000 $1,080,000 $1,250,000 $950,000 $900,000 $935,000 $790,000 $1,075,000 $830,700 $1,015.000 $1,295,000 $915,000 Part 1: Using the high low method, what is the variable factory overhead per tire?