Felinas Inc. produces floor mats for cars and trucks. The owner, Kenneth Felinas, asked you to assist him in estimating his maintenance costs. Together, Mr. Felinas and you determined that the single best cost driver for maintenance costs was machine hours. Below are data from the previous fiscal year for maintenance expense and machine hours: Maintenance Machine Month Expense Hours 1 $3,280 2,280 2 3,470 2,380 3 3,650 2,480 4 3,780 2,510 5 3,780 2,360 6 4,000 2,520 7 3,770 2,500 8 3,580 2,470 9 3,300 2,290 10 2,960 2,160 11 2,860 1,750 12 3,040 2,150 Using the high-low method, total monthly fixed cost is calculated to be: (Round your variable cost per unit to two decimal places.)