A magazine publisher collected the following data for recent months:

Month Issues published Total cost

March 20,500 $20,960

April 21,800 $22,464

May 17,750 $18,495

June 21,200 $21,365

Use the high-low method to find the following:

a.) The variable cost per unit

b.) The total fixed costs

c.) The estimated cost for a month in which 17,000 issues are published