High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow Units Produced Total Costs $227,700 January 2,300 units February 1,400 198,000 March 308,000 3,400 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar. a. Variable cost per unit $ b. Total fixed cost