The manufacturing costs of Mocha Industries for 3 months of the year are as follows: Total Cost Production April $68,073 1,770 units May 71,552 2,480 June 76,991 3,590 Using the high-low method, determine the (s) variable cost per unit and (b) the total fixed costs. Round "Cost per unit" answer to two decimal places. a. Variable cost per unit per unit b. Total fixed costs