You have been asked to predict the first quarter of cost for water and sewage based on the past 12 months of activity. Based on the following 12 months of Information, You know the electric cost is both fixed and variable. Using the High Low Method, answer the questions below:MonthGallons UsedCostJanuary2,500775.0February2,200754.0March2,100747.0April2,100726.0May2,600782.0June2,700789.0July2,900803.0August3,100817.0September2,800796.0October2,500775.0November2,200754.0December2,000740.0

Using the High/Low method, calculate the variable cost per unit.