30. A hotel has the following monthly record of revenue and wage costs. Using the Max/Min (high-low) method, determine a) variable cost per unit (Cu), b) total fixed cost for a year, c) total variable cost for a year (9 Points). Wage Costs Rooms Sold 1,000 1.100 $12.000 14.000 1.200 14.500 1.400 January February March April May June July August September October November December 1.800 2.100 2,600 2,500 2,100 2,050 1.800 1.200 20,900 17,200 22.000 25,000 30,000 29,000 25,500 25,000 20.000 15.500 $251.000 30.1) Calculate variable cost per unit (Cu) (Round to two decimal points-0.1.25