Cullumber Company accumulates the following data concerning a mixed cost, using kilometres as the activity level: Kilometres Driven Total Cost Kilometres Driven Total Cost January 8,000 $14,950 March 5,000 $12,130 February 7,780 14,600 April 8,300 16,849 (a1) Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places, e.g. 12.25.) Variable cost $enter the variable cost per kilometre in dollars rounded to 2 decimal places per kilometre (a2) Calculate the fixed cost element using the high-low method. Fixed cost $enter the fixed cost in dollars