X Company uses account analysis to estimate total overhead costs for each month. In May, when production was 900 units, the plant manager classified each overhead cost item as fixed and variable as follows:
Cost Item Total Cost Cost Behavior
Supplies $25,000 100% variable
Utilities 18,800 25% fixed
Maintenance 23,000 100% fixed
If September production is expected to be 1,080 units, what will variable costs per unit be?