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The manufacturing costs of Mocha Industries for 3 months of the year are as follows:

	Total Cost		Production
April	$90,772		1,990	units
May	93,012		2,790
June	96,512		4,040

Using the high-low method, determine the (a) variable cost per unit and (b) the total fixed costs. Round "Cost per unit" answer to two decimal places.

a. Variable cost per unit	$fill in the blank 1	per unit
b. Total fixed costs	$fill in the blank 2