***PLEASE ANSWER A2***

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

		Units Produced				Total Cost
July			18,060				$33,913
August			32,096				48,144
September			36,108				55,165
October			22,066				38,114
November			40,120				74,724
December			38,114				62,186

(a1)

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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

$

1.85

(a2)

Compute the fixed cost elements using the high-low method.

Fixed costs

$