Amanda Company accumulates the following data concerning a mixed cost, using units produced as the activity level.

Units ProducedTotal Cost March 10,700 $17,400 m April9060 16,750 May11,000 18,750 June8,650 15,178 July9,900 17,500

Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places e.g. 12.25.)

Variable cost per unit$

Calculate the fixed cost element using the high-low method.

Fixed cost$