Further analysis has shown that there is a price index applicable to the overhead costs:
?????????????????????????????????????????????? ? ?Production level (units)???????????????????????? ?Overhead costs ($)????????????????? ?Index
January??????????????????????????????????????????????????? ?10???????????????????????????????????????????????????? 3,352?????????????????????????????? 100
February???????????????????????????????????????????????? ?10.5?????????????????????????????????????????????????? 3,479??????????????????????????? ??? 101
March????????????????????????????????????????????????????? ? 12?????????????????????????????????????????????????? ??3,860????????????????????????????? ?102
April?????????????????????????????????????????????????????????? 9?????????????????????????????????????????????????? ??? 3,098???????????????????????????????104
May?????????????????????????????????????????????????????????? 9.5??????????????????????????????????????????????????? 3,225?????????????????????????????? ?105
June??????????????????????????????????????????????????????? 10.25??????????????????????????? ?????????????????? ??? 3,416??????????????????????????????? 106
Required:???
Using high low analysis, calculate the variable cost per unit in June’s prices.