using e ngo EE 21-1 p 1027 PE 21-18 High-low methocd OBJ. The manufacturing costs of Carrefour Enterprises for three months of the year follow: how ow Total CostUnits Produced July August September $300,000 440,000 325,000 2,700 units 5,500 3,500 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost