Riley Corporation's income statements for the last three years are presented below. Riley manufactured 9,800, 7,500 and 10,500 school desks in 2018, 2019, and 2020 respectively and had no beginning or ending inventories. 2018 2019 2020 Sales $ 5,150,000 $ 3,750,000 $5,250,000 Cost of goods sold (mixed) 333,7.50 258,000 332,850 Gross profit 4,816,250 3,492,000 4,917,150 Administrative expenses 2278695 2278695 2278695 Net Profit $ 2,537,555 $ 1,213,305 $ 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 $ Founded to the nearest $0.01. rounded to the nearest $1 with no comas. B. The estimated company's total fixed costs per year using the high-low method is $ Next