The manufacturing costs of Carrie Industries for the first three months of the year are provided below. 
Using the high-low method, determine the (a) variable cost per unit, and (b) the total fixed cost.
Definitions:
Capital Structure
The mix of a company's long-term debt and equity that it uses to finance its operations and projects.
MM
Often refers to Modigliani-Miller propositions, theoretical principles in corporate finance regarding capital structure irrelevance in perfect markets.
Debt Financing
Debt financing involves raising capital through borrowing money that must be repaid over time, typically with interest, from external sources like banks or through issuing bonds.
Bankruptcy Costs
Expenses associated with the process of declaring and handling bankruptcy, including legal fees, administrative fees, and potential losses to creditors.
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