The phone bill for Laurel Accounting consists of both fixed and variable costs.Refer to the four month data below and apply the high-low method to answer the question.(Round your calculation to two decimal places. ) 
What is the variable cost per minute?
Definitions:
Gas Exchange
Gas exchange is the biological process through which organisms exchange oxygen and carbon dioxide with their surroundings, critical for respiration.
Diffusion
The passive movement of molecules or particles from an area of higher concentration to an area of lower concentration, a process fundamental to many biological systems.
Bulk Flow
The movement of fluid and its constituents in one direction, driven by pressure, gravity, or another external force, commonly observed in bodily functions and ecosystems.
Exocytosis
The process by which cells release substances to the extracellular environment by fusing vesicles with the plasma membrane.
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