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The manufacturing costs of Mocha Industries for three months of the year are provided below: Total Cost Production April $68,616 1,880 Units May 74,766 2,630

The manufacturing costs of Mocha Industries for three months of the year are provided below:

Total Cost Production
April $68,616 1,880 Units
May 74,766 2,630 Units
June 84,524 3,820 Units

(a) Using the high-low method, determine the variable cost per unit. Round your answer to nearest cent. $ per unit

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

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