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Presented Below Is the Production Data for the First Six

Question 118

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Presented below is the production data for the first six months of the year showing the mixed costs incurred by Eunice Company.
 Month  Cost  Units  January $7,5004,000 February 13,0007,500 March 11,5009,000 April 11,70011,500 May 13,50012,000 June 11,8506,000\begin{array}{lll}\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}
Eunice Company uses the high-low method to analyze mixed costs.The variable cost per unit is ________.


A) $0.625
B) $0.75
C) $1.25
D) $1.31

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