[单选题]
A company’s total overhead varies with output level. It has recorded the following observations of output and total overhead cost:It is known that there is an increase in fixed costs of USD200,000 when output exceeds 300,000 units.Using the high low method, what is the variable overhead cost per unit?
A .USD5.00 per unit
B .USD5.67 per unit
C .USD6.25 per unit
D .USD6.60 per unit
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