10. Chester, Inc.'s operating costs can be classified as mixed costs. It sells one product at a price of $12.50 per unit. Chester's mixed cost data is as follows: at the high level of activity in September, production was 19,000 units and total costs were $182,000. In May, a month of low activity, production was 10,000 units and total costs were $114,000. a) Using the high-low method, calculate Chester's variable cost per unit and total fixed costs (round to nearest $0.00)