High-Low Method The manufacturing costs of Fuld Industries for three months of the year are provided below. Total Costs Production January $430,920 2,940 units February 484,550 4,440 March 670,320 7,140 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 $