In the Gabbana Company, maintenance costs are a mixed cost. At the low level of activity (40 direct labor hours), maintenance costs are $600. At the high level of activity (100 direct labor hours), maintenance costs are $1,100. Using the high-low method, what is the variable maintenance cost per unit and the total fixed maintenance cost?

Variable Cost

Total

Per Unit

Fixed Cost

$8.33

$267

$8.33

$500

$11.00

$220

$15.00

$400