The manufacturing costs of Mocha Industries for 3 months of the year are as follows:   Total Cost   Production April $103,180          1,400 units May 107,492          1,960   June 114,268          2,840   Using the high-low method, determine the (a) variable cost per unit and (b) the total fixed costs. Round "Cost per unit" answer to two decimal places. a.  Variable cost per unit $fill in the blank 1 per unit b.  Total fixed costs $fill in the blank 2

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