High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $217,710 1,990 units February 146,880 1,105 March 228,480 2,805 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 Target Profit Outdoors Company sells a product for $210 per unit. The variable cost is $80 per unit, and fixed costs are $624,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $131,040. a. Break-even point in sales units b. Break-even point in sales units if the company desires a target profit of $131,040 ur ur