The controller of Crane Production has collected the following monthly cost data for analyzing the behavior of electricity costs.

$\backslash$table$[[,\backslash$table$[[$Total$],[$Electricity Costs$]],\backslash$table$[[$Total$],[$Machine Hours$]]],[$January$,$$$2,480,230],[$February$,2,930,370],[$March$,3,520,460],[$April$,4,620,685],[$May$,3,190,420],[$June$,4,960,790],[$July$,4,060,620],[$August$,3,870,550],[$September$,5,090,670],[$October$,4,370,605],[$November$,3,360,370],[$December$,7,700,810]]$

$($a$)$

Determine the fixed costs and unit variable costs using the high$-$low method.

Total fixed costs

Variable cost per machine hour