Rhetorix, Inc., produces stereo speakers. Each unit (a pair of speakers) sells for $860. Below is information on production/sales and costs for 2013:

				Production and Sales in Units				Production Costs					Selling and Admin. Costs
January					105			$88,400					$23,700
February					117			97,800					25,100
March					96			83,400					22,100
April					106			89,500					23,300
May					117			96,900					24,200
June					126			103,000					27,000
July					129			105,000					26,400
August					133			108,200					28,000
September					137			113,412					27,635
October					126			104,500					26,800
November					125			102,900					26,500
December					109			91,200					23,500
	Total				1,426			$1,184,212					$304,235
	Average cost per unit							$830.44320					$213.34853 Use the high-low method to identify the fixed and variable cost components for both production costs and selling and administrative costs.