Production in 2015 for Emmas custom snowboards was at its highest point in the month of June when 180 units were produced at a total cost of $62,100.80. The low point in production was in January when only 40 units were produced at a cost of $18,342.40. Using the high-low method, what are: a) VC per unit = _____ Blank 1 _________________ b) Total FC = _______ Blank 2 _________________