Cullumber Corp. has collected the following data concerning its maintenance costs for the past 6 months.

		Units Produced				Total Cost
July			20,190				$44,085
August			35,904				53,856
September			40,392				61,710
October			24,684				47,358
November			44,880				83,589
December			42,636				69,564

(a1) Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places, e.g. 2.25.)

Variable cost per unit

(a2) Compute the fixed cost elements using the high-low method.

Fixed costs