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High-Low Method The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $186,120 1,100 units February

High-Low Method

The manufacturing costs of Rosenthal Industries for the first three months of the year follow:

Total Costs Production
January $186,120 1,100 units
February 228,310 2,240 units
March 289,520 3,300 units

Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost.

a. Variable cost per unit $
b. Total fixed cost $

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