X Company uses account analysis to estimate total overhead costs for each month, with units produced as the activity measure. In May, when production was 1,000 units, the plant manager classified each overhead cost item as fixed and variable as follows:

Cost Item	Total Cost	Cost Behavior
Utilities	$23,300	100% variable
Supplies	$24,100	20% fixed
Maintenance	$22,900	100% fixed

If September production is expected to be 1,180 units, what are estimated variable overhead costs per unit in September [round unit costs to two decimal places]?