The manufacturing costs of Ackerman Industries for the first three months of the year follow:

                  Total Costs                 Units Produced

January……….$1,900,000………………20,000 units

February……….2,250,000……….……………27,000

March………….2,400,000……….……….……30,000

Using the high-low method, determine (A) the variable cost per unit and (B) the total fixed cost.