High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $293,730 2,730 units February 208,980 1,620 March 325,080 4,320 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 19 X b. Total fixed cost 243,000 X Feedback Check My Work a. Divide the difference between the highest and lowest total costs by the difference between the highest and lowest production units. b. Multiply the variable unit cost by the number of units for a month. Subtract this variable cost from the month's total cost to arrive at the t resulting amount should be the same for either the highest or lowest production month