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Handy's Hats makes the world's best hats. Information for the last eight months follows: Month January February March April May June July August Number of

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Handy's Hats makes the world's best hats. Information for the last eight months follows: Month January February March April May June July August Number of Hats Produced 3,200 6,500 7,800 2,500 6,590 6,800 3,000 3,450 Total Cost $4,900 8,900 9,995 3,900 8,950 9,300 4,700 5,250 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

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