The manufacturing cost of Carrie Industries for the first three months of the year are provided below.

	Total Cost	Production
January	$91,500	2,300 units
February	115,500	3,100
March	79,500	1,900

Using the high-low method, determine the following: Round to the nearest cent.

a. Variable cost per unit	$?	per unit
b. Total fixed costs	$?