Sheridan Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced 19,730 Total Cost $38,254 July August 35,072 52,608 39,456 60,280 September October 24,112 41,648 November 43,840 81,652 December 41,648 67.952 (21) Compute the variable cost per unit using the high-low method(Round answer to 2 decimal places, eg. 2.25.) Variable cost per unit $ (a2) Compute the fixed cost elements using the high-low method Fixed costs $