Handy's Hats makes the world's best hats. Information for the last eight months follows Number of Hats Produced Total Month January February March Cost 3,800 2,800 3,250 3,35e 4,800 2,s00 1,200 1,850 $5,700 4,900 4,875 5,025 6,180 4,375 2,400 3,700 April ay June July August Using the high-low method, calculate the total fixed cost per month and the variable cost per hat. (Round your "Variable Cost per Unit" answer to 3 decimal places.) Variable Cost per Unit Fixed Cost