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The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $135,360 800 units February 179,880 1,660

The manufacturing costs of Rosenthal Industries for the first three months of the year follow:

Total Costs Production
January $135,360 800 units
February 179,880 1,660
March 210,560 2,400

Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost.

a. Variable cost per unit $
b. Total fixed cost $

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