Oriole Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 18,500 $39,263 August 32.896 49,344 September 37,008 56.540 October 22.616 40,156 November 76.586 41,120 39.064 December 63,736 (a1) Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, eg. 2.25.) Variable cost per unit $ (a2) Compute the fixed cost elements using the high-low method. Fixed costs $