The cost data for TwoCoats paint are as follows:

Month Gallons Produced Expenses

Jan 110,000 $ 70,700

Feb 68,000 $ 69,200

Mar 71,000 $ 67,000

Apr 77,000 $ 68,100

May 95,000 $ 69,400

Jun 128,000 $ 72,800

1.) Using the High-Low Method to determine variable and fixed costs, the variable cost per unit is $

2.) Using the high-Low Method to determine variable and fixed costs, the total fixed costs are $

3.) If 85,000 gallons are produced, the total expenses will be $