Marcie Publishing Company (Marcie) is a publisher of novels. 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 novels published. 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 Equipment of Novels) Maintenance Costs June 382,000 $4,700 July 538,000 $6,700 August 143,000 $3,200 Septem ber 87,000 $3,300 October 594,000 $7,500 Novemb er 209,000 $3,500 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: $Answer b) Calculate the fixed portion of the equipment maintenance cost. Round your answer to the nearest whole number. Fixed Cost: $