X Company uses account analysis to estimate total overhead costs for each month. In May, when production was 1,100 units, the plant manager classified each overhead cost item as fixed and variable as follows:

Cost Item	Total Cost	Cost Behavior
Supplies	$30,000	100% variable
Utilities	18,600	10% fixed
Maintenance	21,300	100% fixed

If September production is expected to be 1,260 units, what will variable costs per unit be?