13) Please be very clear with your answer. please put a box around each section,Thank you!

High-Low Method The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $110,880 1,540 units February 150,180 3,060 March 172,480 4,340 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. a. Variable cost per unit b. Total fixed cost