Using the data below, which month would be the high month when using the the high-low method to distinguish between fixed and variable costs? Reporting Period (Month) Total Costs Machine Hours January $278,000 1,550 February 295,000 1,570 March 266,000 1,115 April 290,000 1,700 May 262,000 1,110 April O January O March May February Using the data below, which month would be the low month when using the the high-low method to distinguish between fixed and variable costs? Reporting Period (Month) Total Costs Machine Hours January $258,000 1,550 February 295,000 1,570 March 266,000 1.115 April 290,000 1,700 May 262,000 1,110 May January February April March Using the data below, what is the variable cost per unit if using the high-low method to estimate variable and fixed costs? Reporting Period (Month) Total Costs Machine Hours January $258,000 1,550 February 295,000 1,570 March 266,000 1,115 April 290,000 1,700 May 262,000 1,110 $0.021 O $1,850 O $47.46 0-$209,318 Using the data below, what is the total fixed cost if using the high-low method to estimate variable and fixed costs? Reporting Period (Month) Total Costs Machine Hours January $258,000 1,550 February 295,000 1,570 March 266,000 1,115 April 290,000 1,700 May 262,000 1,110 $290,000 $28,000 $262,000 =$209,318