Williams Inc. produces fluorescent lightbulbs for commercial use. The accounting manager is attempting to estimate the total cost for the next quarter using the high-low method. He has compiled data and found the high and low costs are $83,900 and $55,700, respectively, and the associated cost drivers are 9,000 and 4,300 packs, respectively. What is the value for b(the variable cost per unit)? What is the value for a (the fixed quantity)? Variable cost per unit Fixed quantity