Sheridan Corp. has collected the following data concerning its maintenance costs for the past 6 months. July August September October November December (a1) Units Produced 19,730 35,072 39,456 24,112 43,840 41,648 Total Cost $38,254 Variable cost per unit $ 52,608 60,280 41,648 81,652 67,952 Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, e.g. 2.25.) (22) Compute the fixed cost elements using the high-low method. Fixed costs $