Thomas Train has collected the following information over the last six months.
Month | Units produced | Total costs |
March | 10,000 | $25,600 |
April | 12,000 | 26,200 |
May | 19,400 | 27,600 |
June | 13,000 | 26,450 |
July | 12,000 | 26,000 |
August | 15,000 | 26,500 |
Using the high-low method, what is the variable cost per unit?