High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Units Produced 2,070 units 1,155 3,255 Total Costs January $150,700 February 113,400 March 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 a. Variable cost per unit b. Total fixed cost 176,400