Markowis Corp. has collected the following data concerning its maintenance costs for the past 6 months. Units Produced Total Cost July 19,962 $39,924 August 35,488 53,232 September 39,924 60,995 October 24,398 42,142 November 44,360 82,620 December 42,142 68,758 Compute the variable cost per unit using the high-low method. (Round variable cost per mile to 2 decimal places e.g. 1.25.) Variable cost per unit $ Compute the fixed cost elements using the high-low method. Fixed costs $