M5-8 Estimating Cost Behavior Using High-Low Method [LO 5-3] Sherri's Tan-O-Rama is a local tanning salon. The following information reflects its number of appointments and total costs for the first half of the year: Number of Total Month January February March April May June 500 300 275 475 200 250 6,800 5,000 5,450 6,050 5,600 5,000 Using the high-low method, calculate the total fixed cost per month and the variable cost per tanning appointment. (Round your "Variable Cost per Unit" answer to 2 decimal places and "Fixed Cost" answer to the nearest dollar amount.) Variable Cost per Unit . Fixed Cost