Bill’s Basketballs identifies the following as the following measurements of their rubber expenses at their highest-quantity and lowest-quantity production points. Calculate the variable cost per unit of rubber for Bill’s Basketballs using the high-low method.

• A. \$1.03 per unit
• B. \$0.63 per unit
• C. \$1.75 per unit
• D. \$3.50 per unit

Answer: (C)