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 January February March April May June Units 3,040 2,600 3,200 4,200 6,000 5,500 Manufacturing Overhead () 43.650 45,600 50,832 57,720 70.600 68,160 Enter the costs below: Variable cost per unit (Round the intermediate calculations to two decimal places.) Total fixed cost (Round your answer to nearest whole number.)