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The manufacturing costs of Mocha Industries for three months of the year are provided below:

	Total Cost	Production
April	$55,710	1,660 Units
May	61,320	2,320 Units
June	70,245	3,370 Units

(a) Using the high-low method, determine the variable cost per unit. Round your answer to nearest cent. $ per unit

(b) Using the high-low method, determine total fixed costs. $