Handy's Hats makes the world's best hats. Information for the last eight months follows: Number of rats Month Produced January 2,500 February 4,500 March 5,800 April 3,260 May 4,250 June 2,650 July 6.000 August Total Cost 34.400 7.750 8,800 5,650 7,200 4.900 24 9.010 4,200 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 plages.) Variable Cost per Unit Fixed Cost