XYZ Ltd wants to determine the cost$-$volume relationship between its manufacturing overhead and the number of units produced.

Use the high$-$low method to determine the variable cost per unit and the total fixed cost.

Month

Units

Manufacturing Overhead $($E$)$

January

$3,040$

$43,650$

February

$2,800$

$45,300$

March

$3,200$

$50,832$

April

$4,200$

$57,720$

May

$5,800$

$70,800$

June

$5,500$

$68,160.$

Enter the costs below:

Variable cost per unit $$

Total fixed cost $$

Round the intermediate calculations to two decimal places.$)$

$($Round your answer to nearest whole number.$)$