Show Me Now High-Low Method The manufacturing costs of Erin Industries for three months of the year are provided below. Total Costs Production January $182,520 1.560 units February 228,560 2,630 March 283,920 4,160 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar a. Variable cost per unit b. Total fixed cost