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

$\backslash$table$[[,$Total Cost,Production$],[$April$,$$$87,858,1,540$ units$],[$May$,89,532,2,160$ units$],[$June$,92,151,3,130$ 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.

$