Deines Company accumulates the following data concerning a mixed cost, using kilometres as the activity level Kilometres Driven Total Cost Kilometres Driven Total Cost January February 8.200 $14,150 March 5,000 $11.430 7,590 14,400 April 8,350 15,986 D -13 1 Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places, eg 12.25) Variable cost per kilometre Calculate the fixed cost element using the high-low method. Fixed cost $