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

Month	Number of Hats Produced
January	3,200	$ 4,900
February	6,500	8,900
March	7,800	9,995
April	2,500	3,900
May	6,590	8,950
June	6,800	9,300
July	3,000	4,700
August	3,450	5,250

Required:

Using the high-low method, calculate the variable cost per hat and total fixed cost per month

Variable Cost per unit:

Fixed Cost: