The manufacturing costs of Mocha Industries for 3 months of the year are as follows:

	Total Cost		Production
April	$93,960		2,100	units
May	101,184		2,940
June	112,536		4,260

Using the high-low method, determine the (a) variable cost per unit and (b) the total fixed costs. Round "Cost per unit" answer to two decimal places.

a. Variable cost per unit	$fill in the blank 1	per unit
b. Total fixed costs	$fill in the blank 2