Crane Corp. has collected the following data concerning its maintenance costs for the past 6 months. Total Cost July August September October November December Units Produced 19.900 35,552 39.996 24,442 44,440 42,218 $44,732 53,328 61,105 46,388 82,769 68,882 (a1) Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, eg. 2.25.) Variable cost per unit $ (a2) Compute the fixed cost elements using the high-low method. Fixed costs $