Based on the following cost data, items labeled (a) and (b) in the table below are which of the following amounts, respectively? Number of units: 1,500 3,000 Total cost: Variable $ 7,500 $ 15,000 Fixed $ 6,000 $ 6,000 Cost per unit: Variable $ 5

(a ) Fixed $ 4 (b ) (a) = $5.00; (b) = $4.00

(a) = $3.00; (b) = $3.00

(a) = $2.50; (b) = $2.00

(a) = $5.00; (b) = $2.00