Mattey Publishing Company (Mattey) is a publisher of novels. The monthly equipment maintenance cost considered to be a mixed cost. The variable portion of the cost is related to the number of novels publish volume and maintenance costs for the past six months are presented below. Mattey uses the high-low me mixed costs into its fixed and variable portions. Month Volume of Production (Number of Novels) Equipment Maintenance Costs 361,000 $3,900 561,000 264,000 100,000 521,000 248,000 May June July August September October 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 $6,600 $4,900 $2,100 $8,100 $4,700 A

Mattey Publishing Company (Mattey) is a publisher of novels. The monthly equipment maintenance cost considered to be a mixed cost. The variable portion of the cost is related to the number of novels publish volume and maintenance costs for the past six months are presented below. Mattey uses the high-low m mixed rosts into its fixed and variable portions. Do not enter dollar signs or commas in the input boxes. a) Calculate the vanable 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. Ronind vnitr answer to the nearest whale rumher