High-Low Method The manufacturing costs of Gregory Industries for three months of the year are provided below.

Total Costs Production

January $147,420 2,340 units

February 180,840 4,460

March 229,320 6,240

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 $_______