High$-$Low Method

The manufacturing costs of Kellam Industries for the first three months of the year follow:

Total Costs Units Produced

January $$234,3601,470$ units

February $329,4102,370$

March $364,5603,570$

Using the high$-$low method, determine $($a$)$ the variable cost per unit and $($b$)$ the total fixed cost.

a$.$ Variable cost per unit $\_\_\_\_\_\_$

b$.$ Total fixed cost $\_\_\_\_\_\_\_$