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Question

The following information is available for a company's cost of sales over the last five months.  

 

Month                                 Units sold                                 Cost of sales    

January                               380                                               $ 30,200    

February                             780                                               $ 36,000    

March                                   1,500                                           $ 48,000    

April                                      2,300                                           $  60,000       

Using the high-low method, the estimated variable cost of sales per unit sold is:

  • $26.09.
  • $79.47.
  • $33.66.
  • $15.52.
  • $32.00.
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