Last year, a battery manufacturing company in Toronto incurred a loss of \\( \\$ 664,000.00 \\) by producing and selling 38,000 batteries. If their total revenue for the year was \\( \\$ 17,300,000.00 \\) and the break-even volume of the plant is \\( \\$ 8,000 \\) batteries, calculate: a. The selling price of each battery Round to the nearest cent b. The variable costs for each battery Round to the nearest cent