High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $242,880 2,820 units February 172,800 1,600 March 268,800 4,800 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