Volta Co. Ltd material handling cost and number of moves for the year 2019 are given below:

Month Materials Handling Cost Number of Moves

January $2,000 100

February 3,090 125

March 2,780 175

April 1,990 200

May 7,500 500

June 5,300 300

July 4,300 250

August 6,300 400

September 5,600 475

October 6,240 425

1.Calculate the variable cost per unit by using high-low method.

2.Calculate the fixed cost per unit by using high-low method.