SHOW TE HOW OBJ. 1 EE 4-1 2137 PE 4-1A High-low method The manufacturing costs of Lightfoot Industries for three months of the year follow: Total Costs Units Produced January $640,000 30,000 units February 900,000 40,000 March 350,000 12,500 27,500 = 522,500'19) 550.000 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost