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The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $147,160 2,300 units February 133,920

The manufacturing costs of Ackerman Industries for the first three months of the year follow:

Total Costs Units Produced
January $147,160 2,300 units
February 133,920 1,200
March 208,320 3,600

Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar.

a. Variable cost per unit $
b. Total fixed cost $

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