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

Total Cost Production

April $$68,5201,200$ Units

May $72,6481,680$ Units

June $79,1842,440$ Units

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

$fill in the blank $1$

per unit

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

$fill in the blank $2$