29-30. The Equipment Maintenance Department of Kason Inc. has incurred the following costs during the past five months:

Month Production Total cost

July 1,000 units $45,550

August 1,500 52,000

September 2,100 61,500

October 1,800 57,500

November 750 41,250

Using the Hi-Lo method, determine the Variable cost per unit, and the Fixed cost per month.

Variable cost Fixed cost

A. $12 $24,000

B. $20 $40,000

C. $15 $30,000

D. $10 $20,000