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

$\backslash$table$[[,$Total Cost,Production$],[$April$,$$$94,531,1,510$ units$],[$May$,99,391,2,110$ units$],[$June$,107,167,3,070$ 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.