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MONTH TOTAL O/H MACHINE HOURS Jan $ 8,258 2,134 Feb 8,006 2,045 Mar 8,387 2,276 Apr 8,832 2,743 May 8,921 2,834 June 7,841 2,034 Using the high-low method, unit variable overhead cost is calculated to be: Student Answer: $1.35. $1.15 $1.40. $1.65. $1.25. Question 15. Question : CalcuCo hired Effner & Associates to design a new computeraided manufacturing facility. The new facility was designed to produce 300 computers per month. The variable costs for each