Andrea Company manufactures and sells specialty items. The following representative direct labor-hours and production costs are provided for a four-month period: Month Hrs. Direct Labor Production Costs January 1,500 $ 22,500 February 2,000 26,250 March 3,500 40,500 April 2,000 22,500 Total 9,000 $111,750 Using the HIGH-LOW METHOD, calculate the following: Calculate the variable cost per direct labor hour. Calculate the total fixed costs. Estimate total monthly production costs for May using the high-low method, assuming the direct labor hours for May are expected to be 2,250.