The following information is available for a company's cost of sales over the last five months. month units sold cost of sales january 400 $ 31,000 february 800 $ 37,000 march 1,600 $ 49,000 april 2,400 $ 61,000 using the high-low method, the estimated variable cost of sales per unit sold is:

Cost of Sales $15 Per Unit

Explanation:

Using high and low method Variable cost of product can be find using the formula below

Variable cost per unit =  (total cost at high level - total cost at low level) / ( total units at high level - total Units at low level)

Variable cost Per Unit = ($61000 - $31000) / (2400 - 400) = $30000/2000

Variable cost Per Unit = $15 Per Unit

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