2. 25 pts Sharpsburg, Inc. accumulated the following production and overhead cost data for the past five months: Production (units) Overhead Cost January 10,600 $40,250 February 10,500 40,000 March 11,500 44,250 April 12,500 45,500 May 11,000 43,750 Required: Use the High Low method to calculate the variable cost per unit and fixed costs for Sharpsburg, Inc