Blossom Corp. has collected the following data concerning its maintenance costs for the past six months:

Units

Produced

Total Cost

July

$17,000$

$$32,800$

August

$32,000$

$48,000$

September

$36,000$

$55,000$

October

$22,000$

$38,000$

November

$40,000$

$65,000$

December

$38,000$

$62,000$

$($a$1)$

Calculate the variable cost per unit using the high$-$low method. $($Round variable cost per unit to $2$ decimal places, e$.$g$.12\mathrm{.}25.)$

Variable cost $enter the variable cost in dollars per unit rounded to $2$ decimal places

$1\mathrm{.}40$

per unit

Attempts: $1$ of $1$ used

$($a$2)$

Calculate the fixed cost element using the high$-$low method.

Fixed cost $enter the fixed cost in dollars