At the high and low levels of activity during the month, direct labor hours are $90,000$ and $50,000,$ respectively. The related costs are

$$160,000$ and $$104,400.$ What are the fixed costs and unit variable costs? $($Round variable cost per unit to $2$ decimal places, e$.$g$.$

$2\mathrm{.}25.)$

Unit variable costs

Fixed costs

$

$

per unit