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

Total Cost Production

April $$85,1601,600$ Units

May $89,0642,240$ Units

June $95,2253,250$ 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 $2$