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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 3,800 2,800 3,250 3,350 4,800 2,500 1,200 1,850 Total Cost $5,700 4,900 4,875 5,025 6,180 4,375 2,400 3,700 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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