Handy's Hats makes the world's best hats. Information for the last eight months follows: Number of Hats Total Month Produced Cost January 4,200 $7,100 February 2,300 5,100 March 3,600 6,350 April 4,400 7,850 May 1,975 5,100 June 3,100 6,350 July August 1,600 4,350 2,600 5,850 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