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

	Total Cost	Production
April	$78,445	1,610	Units
May	81,325	2,250
June	85,915	3,270

a. Using the high-low method, determine the variable cost per unit. Round your answer to two decimal places. $ (fill in the blank 1) per unit

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

$ (fill in the blank 2)