Westerville Corp. has collected the following data concerning its maintenance costs for the past six months:

Units ProducedTotal CostJuly17,200$29,836August32,90048,400September36,30055,500October22,70038,400November40,40065,100December38,10063,000

Calculate the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places, e.g. 12.25.)

Variable cost$

per unit

Calculate the fixed cost element using the high-low method.

Fixed cost$