High-Low Method The manufacturing costs of Alex Industries for three months of the year are provided below. Total Costs Production January $483,840 4,590 units February 461,030 3,300 311,040 1,890 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