1. The manufacturing costs of the Sirap company for the first five months of the year are provided below: (16pts)

	TOTAL COSTS	PRODUCTION
January	$150,000	1,500 Units
February	200,000	2,500
March	180,000	2,000
April	190,000	1,950
May	170,000	1,650

Using the High-Low method, Calculate: (16pts)

1. The Variable Cost per unit
2. The total Fixed Cost