Learning Objectives 1, 2 Check Figure a) Variable cost per unit = 54 Group A Problem 28-1A Objective: To calculate variable cost per unit and total fixed cost The Finishing Department of Western Manufacturing Company presents the following data for the last six months of the current year: Month Production (Units) Total Cost July 90,000 $405,000 August 96.000 418,500 September 140.000 602,000 October 160,000 685,000 November 125,000 538,500 December 99.000 429.700 Directions: Use the high-low method to determine (a) variable cost per unit, (b) total fixed cost using the high point, (c) total fixed cost using the low point, and (d) the total cost of producing 120,000 units