Presented Below Is the Production Data for the First Six

Multiple Choice

Presented below is the production data for the first six months of the year showing the mixed costs incurred by Euclid Company. $$\begin{array} { l l r } \text { Month } & \text { Cost } & \text { Units } \\\text { January } & \$ 7,500 & 4,000 \\\text { February } & 13,000 & 7,500 \\\text { March } & 11,500 & 9,000 \\\text { April } & 11,700 & 11,500 \\\text { May } & 13,500 & 12,000 \\\text { June } & 11,850 & 6,000\end{array}$$ Euclid Company uses the high?low method to analyze mixed costs.The variable cost per unit is_____.

A) $1.25
B) $0.75
C) $1.31
D) $0.132