Taran Company incurred the following costs for the months of January and Feruary. Type of Cost       January         February
 Insurance              5,000             5,000
 Utilities                  4,000             6,000
 Depreciation          3,500             3,500
 Materials                10,000           20,000
 
 Assume that output was 5,000 units in January and 10,000 units in Febuary, utility cost is a mixed cost and the fixed cost of utilities was 3,000. What was the variable rate per unit of output for utilities costs in January?