Required A Required B Identify which cost is variable and which is fixed. Rent cost Utility cost Rooney Company's cost and production data for two recent months included the following: Production (units) Rent Utilities March 300 $1,300 $ 600 April 600 $1,300 $1,200 Required a. Separately calculate the rental cost per unit and the utilities cost per unit for both March and April. b. Identify which cost is variable and which is fixed. Complete this question by entering your answers in the tabs below. Required A Required B Separately calculate the rental cost per unit and the utilities cost per unit for both March and April. (Round your answers to 2 decimal places.) March April Rent cost per unit Utility cost per unit