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The manufacturing cost of Mocha Industries for three months of the year are provided below: Total Cost Production April $99,596 2,460 Units May 107,044 3,440

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

Total Cost Production
April $99,596 2,460 Units
May 107,044 3,440 Units
June 118,824 4,990 Units

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

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

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