You plan on starting a lawn mowing business by investing $700 of your own money and purchase $500 of equipment. You plan to work 270 hours per month and charge your customers $22 per hour. Your anticipated costs include:

Depreciation	$25.00 per month
Advertising	$27.00 per month
Gas	$1.20 per hour
Assistant's Wages	$10.00 per hour
Miscellaneous Expenses	$20.00 per month

Calculate your Variable cost per hour on the budgeted contribution margin income statement.