Sheridan Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 19,910 $38,603 August 35,392 53,088 September 39,816 60,830 October 24,332 42,028 November 44.240 82,397 December 42,028 68,572 (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 $ (a2) Compute the fixed cost elements using the high-low method. Fixed costs $