The manufacturing costs of Rappahannock Manufacturing for three months of the year are provided below. Using the high-low method, determine the variable cost per unit and the total fixed cost. 10 Production (units) 600 1,600 1,800 Cost March April May $14,000 $40,000 $38,000 variable cost per unit $26 $20 $26 $20 total fixed cost $2,000 $2,000 $14,400 See pp. 5-7 of Chapter 21 Lecture Outline and the Chapter 21 in-class handout