Crane Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 19,900 $44,732 August 35,552 53,328 September 39,996 61,105 October 24,442 46,388 November 44,440 82,769 December 42,218 68,882 Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, eg. 2.25.) Variable cost per unit $ Compute the fixed cost elements using the high-low method. Fixed costs $