Marcie Bread Company (Marcie) bakes loaves of bread. The monthly equipment maintenance cost for Marcie is considered to be a mixed cost. The variable portion of the cost is related to the number of loaves baked. The production volume and maintenance costs for the past six months are presented below. Marcie uses the high-low method to separate mixed costs into its fixed and variable portions. Month Volume of Production (Number of Loaves) Equipment Maintenance Costs June 429,000 $8,000 July 298,000 $6,405 August 285,000 $6,246 September October November 129,000 $4,346 529,000 $9,218 362,000 $7,184 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 fixed portion of the equipment maintenance cost. Round your answer to the nearest whole number. Fixed Cost: $