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High-low methodThe manufacturing costs of Bartee-Allen Enterprises for the second three months of the year follow: Total Costs/ Units ProducedApril 300,000/ $2,700 UnitsMay 440,000 /5,500 UnitsJune 325,000/ 3,500 UnitsUsing the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost.