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

question 103

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In applying the high-low method, what is the unit variable cost?  Month Miles Total Cost  January 80,000$144,000 February 50,000120,000 March 70,000141,000 April 90,000195,000\begin{array}{llr}\text { Month}&\text { Miles }&\text {Total Cost }\\\hline \text { January } & \overline{80,000} & \$ 144,000 \\\text { February } & 50,000 & 120,000 \\\text { March } & 70,000 & 141,000 \\\text { April } & 90,000 & 195,000\end{array}


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