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

$\backslash$table$[[,$Total Cost,Production$],[$April$,$$$83,840,2,090$ units$],[$May$,88,880,2,930$ units$],[$June$,96,740,4,240$ units$]]$

a$.$ Using the high$-$low method, determine the variable cost per unit. Round your answer to two decimal places. $ per $$nit

b$.$ Using the high$-$low method, determine the total fixed costs.