High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January 1,935 units February $162,540 240,920 252,840 3,590 March 6,235 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whol a. Variable cost per unit $ b. Total fixed cost $