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The manufacturing costs of Erin Industries for three months of the year are provided below. Total Costs Production January $388,080 4,785 units February 280,530 2,820

The manufacturing costs of Erin Industries for three months of the year are provided below.

Total Costs Production
January $388,080 4,785 units
February 280,530 2,820
March 249,480 1,485

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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