1... (14 of 20) Q 2.14: March Industries had the following activity levels in units of production for the first four months of the year: January, 120,000 units; February 110,000 units; March 125,000; and April 115,000. Using the high- low method of separating the fixed and variable components of their production costs, they determined their variable cost per unit was $20. If their total cost for February was $2,800,000 what was their total cost for the month of January? A $3,000,000 B $3,054,545. $2,400,000 D It cannot be determined with the information provided