Grawburg Inc. maintains a call center to take orders, answer questions, and handle complaints. The costs of the call center for a number of recent months are listed below: Calls Taken Call Center Cost April 7560 $ 81,960 May 7529 $ 81,773 June 7570 $ 82,025 July 7568 $ 81,997 August 7535 $ 81,816 September 7549 $ 81,895 October 7592 $ 82,156 November 7579 $ 82,092 Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken. Calculate the following using the high-low method: Variable Cost per unit produced (round to 2 decimal place) $