K XYZ Ltd wants to determine the cost-volume relationship between its manufacturing overhead and the number of units produced. Use the high-low method to determine the variable cost per unit and the total fixed cost. Month Units Manufacturing Overhead () January 3,040 43,650 February 2,600 45,300 March 3,200 50,832 April 4,200 57,720 May 6,100 70,500 June 5,500 68,160 Enter the costs below: Variable cost per unit decimal places.) (Round the intermediate calculations to two Total fixed cost (Round your answer to nearest whole number.)