Miami Company had the following unit production and total cost during the last 12 months:
Months	Production	Total
	Volume	Costs
January	122	$ 5,123
February	154	$ 4,356
March	113	$ 3,670
April	98	$ 400
May	190	$ 5,800
June	90	$ 3,210
July	123	$ 3,456
August	111	$ 3,422
September	161	$ 5,468
October	78	$ 3,200
November	118	$ 4,125
December	132	$ 4,100
Required: Using the high-low method, estimate
the company's variable cost per unit and total fixed costs.