Sandhill Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 19.150 $41,812 August 34,048 51,072 September 38,304 58,520 October 23,408 43,786 November 42,560 79,268 December 40,432 65,968 (a1) Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, e.g. 2.25.) Variable cost per unit $ Compute the fixed cost elements using the high-low method. Fixed costs $ tA