Mackey Publishing Company (Mackey) is a publisher of novels. The monthly equipment maintenance cost for Mackey is considered to be a mixed cost. The variable portion of the cost is related to the number of novels published. The production volume and maintenance costs for the past six months are presented below. Mackey uses the high-low method to separate mixed costs into its fixed and variable portions. Month Volume of Production (Number of Novels) Equipment Maintenance Costs May June July August September October 325,000 $3,700 546,000 $6,100 228,000 $4,000 121,000 $3,000 407,000 $8,800 253,000 $4,500 Do not enter dollar signs or commas in the input boxes. a) Calculate the variable rate for the equipment maintenance cost. Round your answer to 5 decimal places. Variable Cost per Unit: $ b) Calculate the foxed portion of the equipment maintenance cost. Round your answer to the neatest whole number. Fixed Cost $ c) Assume that 420,000 novels is the budgeted production level for October. Using the results of the high-low method in parts a) and b), what is the expected total equipment maintenance cost for October? Round your answer to 2 decimal places.