19.5

The manufacturing costs of Alex Industries for three months of the year are provided below. Total Costs $79,380 91,290 123,480 Production 1,470 units 2,520 3,570 January February March Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar a. Variable cost per unit b. Total fixed cost