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

	Total Costs		Units Produced
January	$165,010		3,610	units
February	109,440		2,080
March	170,240		5,280

Using the high-low method, determine (a) the Costs that vary in total dollar amount as the level of activity changes.variable cost per unit and (b) the total Costs that tend to remain the same in amount, regardless of variations in the level of activity.fixed cost. Round all answers to the nearest whole dollar.

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