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

$\backslash$table$[[,$Total Cost,Production$],[$April$,$$$93,450,1,500$ units$],[$May$,98,670,2,100$ units$],[$June$,106,848,3,040$ units$]]$

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

$q$ per unit

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