eBook Show Me How High-Low Method The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $133,560 630 units February 197,970 1,360 March 207,760 2,030 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. a. Variable cost per unit b. Total fixed cost CH 20 HW Content Area