Required: Williams Incorporated produces fluorescent light bulbs for commercial use. The accounting manager is attempting to estimate the total cost for the next quarter using the high-low method. He has compiled data and found the high and low costs are 598.700 and $51.500, respectively, and the associated cost drivers are 8,800 and 2,900 packs, respectively. What is the value for bathe variable cost per unit)? What is the value for a (the fixed quantity)? Variable cost per unit Fixed quantity