单项选择题
The following shows the total overhead costs for given levels of a company's total output.
Cost Output
500 occurs at an output level of 3,500 units.
What would be the variable overhead cost per unit (to the nearest $0.01) using the high-low technique?
A．$3.00 per unit
B．$2.75 per unit
C．$1.67 per unit
D．$1.83 per unit
B．$2.75 per unit
C．$1.67 per unit
D．$1.83 per unit