Deines Company accumulates the following data concerning a mixed cost, using kilometres as the activity level: January February Kilometres Driven 8,200 7,610 Total Cost $14,450 14,100 Kilometres Driven March 4,700 April 8,470 Total Cost $11,430 16,331 Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places, . 1225.) Variable cost per kilometre Calculate the fixed cost element using the high-low method. Fixed cost $ Classify each cost as variable, fixed, or mixed. 1 Insurance on the buildings 2. Property tax bill 3. Sales commission > 4 Nails used to produce furniture V 5. Fuel needed to operate the machinery 6. Hourly wages of the assembly-line workers 7. Rental of U-Haul charged based on daily rate plus km driven Depreciation on the building 9. Rent paid for office space > Maintenance costs of delivery vans