5) Saints Publishers has collected the following date for recent months: Month Issues Published Total Cost March 25,000 21,900.00 April 28,100 22,644.00 May 15,770 18,954.00 June 22,100 21,786.00 Determine: A) Using the high-low method, find the variable cost per unit & total fixed costs, B) what is the estimated cost for a month in which 91,000 issues are published? (If required, round answers to the nearest cent)