The Following Information Is Available for Electricity Costs for the Last

question 60

Multiple Choice

The following information is available for electricity costs for the last six months of the year:
$$\begin{array} { l c c } \text { Month } & \text { Production Volume } & \text { Electricity Costs } \\\hline\text { July } & 1,400 & \$ 2,200 \\\text { August } & 2,800 & 5,400 \\\text { September } & 3,200 & 5,700 \\\text { October } & 1,750 & 3,900 \\\text { November } & 1,200 & 2,400 \\\text { December } & 2,100 & 4.050\end{array}$$
-Refer to the figure.Using the high-low method,what is the estimated variable cost per unit of production?

• A)$1.26
• B)$1.53
• C)$1.65
• D)$1.75

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