1. Peterson, Inc. sold 17,000 units last year for $50 each. Variable costs per unit were $15 for direct materials, $15 for direct labor, and $10 for variable overhead. Fixed costs were $10,000 in manufacturing overhead and $50,000 in nonmanufacturing costs. 2. Dewey, Cheatem & Howe, Inc., has collected the following cost data for various levels of activity: Month Clients Served Total Cost April 2,100 $35,000 May 1,750 $31,200 June 1,100 $24,000 July 1,500 $28,500 Using the high-low method, determine the variable cost per client served and the total fixed cost