Chocolates by Carolyn produces Chocolate candies, helping America to celebrate holidays, indulge in their sweet tooth, and promote the obesity epidemic. Information about production and cost in 2020 follows: PRODUCTION , COST JANUARY 180,000, $400,000 FEBRUARY 655,000, $1,200,000 MARCH 250,000, $450,000 APRIL 750,000, $990,000 MAY 350,000, $490,000 JUNE 280,000, $465,000 JULY 150,000, $300,000 AUGUST 180,000, $350,000 SEPTEMBER 170,000, $343,000 OCTOBER 730,000, $980,000 NOVEMBER 270,000, $465,000 DECEMBER 550,000, $995,000

2. Calculate variable cost per unit and fixed costs using the High-Low Method. Use the highest level selected to estimate fixed costs. (Show your work.) Using this method, what is the estimate of variable cost per unit and fixed costs?