Pharoah Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 21,700 $43,397 August 38,560 57,840 September 43,380 66,275 October 26,510 45,790 November 48,200 89.772 December 45,790 74,710 (a1) Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, e.g. 2.25.) Variable cost per unit $ e Textbook and Media (a2) Compute the fixed cost elements using the high-low method. Fixed costs $