The manufacturing cost of Mocha Industries for three months of the year are provided below:
Total Cost Production
April $73,367 2,490 Units
May 81,667 3,490 Units
June 94,615 5,050 Units
(a) Using the high-low method, determine the variable cost per unit. Round your answers to two decimal places.
(b) Using the high-low method, determine total fixed costs.