Wildhorse Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 19,420 $47,149 August 34,528 51,792 September 38,844 59,345 October 23,738 48,150 November 43,160 80,385 December 41,002 66,898 (a1) Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, e.g. 2.25.) Variable cost per unit $ (a2) Compute the fixed cost elements using the high-low method. Fixed costs $