Answer:
$15
Explanation:
The computation of the estimated variable cost per unit by using high low method is shown below:
Variable cost per unit = (High total cost - low total cost) ÷ (Highest level activity - lowest level activity)
= ($110,000 - $87,500) ÷ (4,000 units - 2,500 units)
= $22,500 ÷ 1,500 units
= $15
By applying the above formula we easily find the estimated variable cost per unit