BE 19-1 High-low method Obj. 1 The manufacturing costs of Ackerman Industries for the first three months of the year follow: SHOW ME HOW January February March Total Costs $1,900,000 2,250,000 2,400,000 Units Produced 20,000 units 27,000 30,000 Using the high-low method, determine (A) the variable cost per unit and (B) the total fixed cost