High-Low Method Total Costs February The manufacturing costs of Ackerman Industries for the first three months of the year follow: Units Produced January $206,080 4,450 units 201,600 2,450 313,600 5,950 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 March