Obj 1 High-low method The manufacturing costs of Rosenthal Industries for the first three months of the year follow BE 20-1 Units Produced Total Costs 22,500 units 35,000 55,000 $1,890,000 2,800,000 January February March 4,230,000 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed coe