Sunland Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 18,540 $39,346 August 32,960 49,440 September 37,080 56,650 October 22,660 40,125 November 41,200 76,735 December 39,140 63,860 (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 A