Riley Corporation's income statements for the last three years are presented below. Riley manufactured 9.800.7.500 and 10.500 school des 2018, 2019, and 2020 respectively and had no beginning or ending inventories. 2018 2019 2020 Sales Cost of goods sold (mixed) Gross profit Administrative expenses Net Profit $ 5,150,000 333,7.50 4,816,250 2278695 $ 2,537,555 $ 3,750,000 258,000 3,492,000 2278695 $ 1,213,305 $5,250,000 332,850 4,917,150 2278695 $ 2,638,455 Riley would like to be able to estimate its manufacturing costs using the high-low method for 2021. Fill in the blanks below based on the information above: A. The estimated company's total variable cost per unit per year using the high-low method is $ rounded to th rounded to the nearest - B. The estimated company's total fixed costs per year using the high-low method is $