The financial manager in Keebee, Inc. has collected the following information regarding production activity and utilities cost in the past ten months. Month Number of units produced Utilities cost January 1,000 $20,000 February 1,300 24,000 March 1,100 21,500 April 1,600 29,000 May 1,200 22,400 June 1,500 28,000 July 1,800 31,000 August 2,000 35,000 September 1,900 33,000 October 1,700 30,000 Using the high-low method, determine the variable cost per unit and the total fixed cost. Then, describe the cost be