High$-$low method

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

$\backslash$table$[[,$Total Costs,Units Produced$],[$January$,$$$287,100,1,595$ units$],[$February$,344,840,3,170],[$March$,446,600,4,495]]$

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 $