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High-Low Method The manufacturing costs of Erin Industries for three months of the year are provided below

Hiohtow Method manufacturing costs of Erin Industries for three months of the year are provided below: January Total Costs $247,300 230.400 358,400 Production 4,420 units Using the high-low method, determine (a) the variable cost per unit and (b) the tot*' fixed cost. Round ali .nswers to the nearest whole dolla a. Variable cost unit b. Iota' fixed CoSt