Bethany Link delivers parts for several local auto parts stores. She charges clients $2.93 per mile driven. She has determined that if she drives 2, 600 miles in a month, her average operating cost is $2.73 per mile. If Bethany drives 5, 200 miles in a month, her average operating cost is $2.10 per mile. Using the high-low method, determine Bethany's variable and fixed operating cost components. (Round your cost per unit answer to 2 decimal places.)

Swain company manufactures one product, it does not maintain any beginning or ending inventories, and its uses a standard cost system. the company's beginning balance in retained earnings is $65,000. it sells one product for $170 per unit and it generated total sales during the period of $603,500 while incurring selling and administrative expenses of $54,500. swain company does not have any variable manufacturing overhead costs and its standard cost card for its only product is as follows: