The manufacturing costs of Mocha Industries for three months of the year are as follows: a. Using the high-low method, determine the variable cost per unit. Round your answer to two decimal places. per unit b. Using the high-low method, determine the total fixed costs. Sleep Tight, Inc., manufactures bedding sets. The budgeted production is for 23,200 comforters this year. Each comforter requires 1.5 hours to cut and sew the material. The cost of cutting and sewing labor is $14.10 per hour: Determine the direct labor budget for this year