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The manufacturing cost of Mocha Industries for three months of the year are provided below: Total...

The manufacturing cost of Mocha Industries for three months of the year are provided below:

Total Cost Production
April $108,292 2,380 Units
May 116,272 3,330 Units
June 128,872 4,830 Units

(a) Using the high-low method, determine the variable cost per unit. Round your answer to two decimal places.
$ per unit

(b) Using the high-low method, determine total fixed costs.
$

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