X Company uses account analysis to estimate total overhead costs for each month. In May, when production was 1,200 units, the plant manager classified each overhead cost item as fixed and variable as follows:
Cost Item Total cost Cost Behavior
supplies $25300 100% variable
Utilities $18500 25% fixed
Maintenance $18500 100% fixed
question is If September production is expected to be 1,380 units, what will variable costs per unit be?