In Applying the High-Low Method, What Is the Unit Variable

Multiple Choice

In applying the high-low method, what is the unit variable cost? $$\begin{array} { l c c } \text { Month } & \text { Miles } &\text { Total Cost } \\\text { January } & 80,000 & \$ 192,000 \\\text { February } & 50,000 & 160,000 \\\text { March } & 70,000 & 188,000 \\\text { April } & 90,000 & 260,000\end{array}$$

A) $2.88
B) $2.50
C) $3.20
D) Cannot be determined from the information given.