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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 3,600 5,400 2,950 4,950 1,750 2,600 3,350 4,450 Total Cost $6,100 8,715 5,350 8,300 4,700 5,400 5,800 8,020 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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