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

	Total Cost	Production
April	$ 63,000	900 units
May	80,920	1,600 units
June	100,300	2,400 units

Using the high-low method, determine the (a) variable cost per unit, and (b) the total fixed costs (c) what is the purpose of using the high-low method?

All work must be shown for credit

Please label your answers as (a), (b), and (c)