The following question is taken from the December 2012 exam paper. The following data relates to a company's overhead cost.
????? Time? (units)??????????? Output???????????? ?? Overhead cost??($)?????????????Price? index
????????? 2 years ago????????? ?1,000????????????????????????????? ?3,700??????????????????????? 121
?????????Current year????????? ?3,000???????????????????????????? 13,000???????????????????????? 155
Using the high low technique, what is the variable cost per unit (to the nearest $0.01) expressed in current year prices?