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

$\backslash$table$[[,$Total Cost,Production$],[$April$,$$$100,320,2,360$ units$],[$May$,104,550,3,300$ units$],[$June$,111,255,4,790$ units$]]$

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.

$$