The manufacturing costs of Heather Industries for three months of the year are provided below. Total Costs Production January $356,040 2,150 units February 482,240 4,470 March 553,840 6,450 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 $fill in the blank 1 b. Total fixed cost $fill in the blank 2