The manufacturing costs of Erin Industries for three months of the year are provided below. Total Costs Production January $152,130 1,560 units February 192,920 2,210 March 124,020 910 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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