High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs $164,160 213,960 255,360 Units Produced 2,090 units 4,150 5,890 January February 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 dollar a. Variable cost per unit b. Total fixed cost -C--)