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The manufacturing costs of Heather Industries for three months of the year are provided below. Total Costs Production January $140,400 585 units February 175,810 1,160

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

Total Costs Production
January $140,400 585 units
February 175,810 1,160
March 218,400 1,885

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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