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The manufacturing cost of Mocha Industries for three months of the year are provided below: Total Cost Production April $92,388 2,440 Units May 99,934 3,420

The manufacturing cost of Mocha Industries for three months of the year are provided below:

Total Cost Production
April $92,388 2,440 Units
May 99,934 3,420 Units
June 111,715 4,950 Units

(a) Using the high-low method, determine the variable cost per unit. Round your answers to two decimal places. $ per unit

(b) Using the high-low method, determine total fixed costs. $

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