High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $313,320 4,490 units February March 285,120 443,520 2,200 6,600 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 dolier a. Variable cost per unit S b. Total fixed cost 61.7 X 36,300 X Check My W a. Divide the difference between the highest and lowest total costs by the difference between the highest and lowest production units