High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $198,720 1,035 units February 233,610 2,140 March 309,120 3,335 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