Please provide the solution to this general accounting question using proper accounting principles.

Creston Manufacturing gathered the following utility cost data over the past six months: In January, 16,000 units were produced, and the total utility cost was $33,600. In June, 34,000 units were produced, and the total utility cost was $64,200. Using the high-low method, compute: The variable cost per unit (rounded to 2 decimal places), and The fixed cost element of the total cost