Based on a table of total costs and activity levels, determine the high and low activity levels of Caviat Company.

Month Production Total cost

January $1,560$ $$181,400$

February $1,530$ $$158,600$

March $1,470$ $$145,800$

April $1,970$ $$214,700$

May $1,580$ $$153,100$

June $1,420$ $$140,900$

July $1,660$ $$177,600$

August $1,580$ $$165,500$

September $1,490$ $$156,500$

October $1,430$ $$158,900$

November $1,460$ $$153,000$

December $750$ $$86,600$

Do not enter dollar signs or commas in the input boxes.

Round all answers to $2$ decimal places.

a$)$ Use the high and low activity levels to calculate the variable cost per unit.

Variable cost per unit: $Answer

b$)$ Calculate the total fixed cost.

Fixed Cost: $Answer

c$)$ Calculate the total cost to produce $1,660$ units.

Total Cost: $Answer