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

Total Cost July August September October November Units Produced 18,504 32,896 37,008 22,616 41,120 39,064 $37,008 49,344 56,540 39,064 76,586 63.736 December Compute the variable cost per unit using the high-low method. (Round variable cost per mile to 2 decimal places e.g. 1.25.) Variable cost per unit $ Compute the fixed cost elements using the high-low method. Fixed costs $