Handys Hats makes the worlds best hats. Information for the last eight months follows:

Month	Number of Hats Produced	Total Cost
January	3,500	$6,000
February	5,250	8,615
March	2,800	5,250
April	4,800	8,200
May	1,600	4,600
June	2,500	5,300
July	3,250	5,700
August	4,350	7,920

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: