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The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $302,400 2,310 units February 324,580 4,760

The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $302,400 2,310 units February 324,580 4,760 March 470,400 6,510 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. a. Variable cost per unit $fill in the blank 1 b. Total fixed cost $fill in the blank 2

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