C & W, Inc. had the following monthly sales and operating cost for the past year:

Month Units Cost Month Units Cost

Jan. 320,000 $160,000 Jul. 340,000 $220,000

Feb. 160,000 100,000 Aug. 280,000 160,000

Mar. 280,000 220,000 Sep. 80,000 64,000

Apr. 200,000 100,000 Oct. 160,000 140,000

May 300,000 230,000 Nov. 100,000 100,000

Jun. 200,000 120,000 Dec. 110,000 80,000

Using the High-Low Method, calculate the following:

1. Variable cost per unit
2. Total fixed cost