Hear Right Company has identified certain variable and fixed costs in its production of hearing aids. Management wants you to divide one of its mixed costs into its fixed and variable portions. Here are the data for this cost: Month January February 20,000 $54,000 March April May June July August Costs Units 20,800 $57,600 22,000 $58,500 25,600 $57,600 28,400 $58,500 30,000 $62,100 32,800 $63,900 35,600 $68,400 September 37,600 $72,000 40,000 $77,400 October Required: a. Using the high-low method, determine the total amount of fixed costs and the amount of variable cost per unit. Variable Cost per Unit: Total Fixed Cost: Total Cost Formula