of Take me to the text 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 March 230,000 $4,793 April 484,000 $7,185 May 349,000 $5,914 June 122,000 $3,775 July 511,000 $7,440 August 311,000 $5,556 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.