1. Inspection costs at one of Ratulowski Corporation's factories are listed below Units Produced April May June July August September October November December 906 951 912 896 918 903 920 860 899 Inspection Costs $ 16,312 $ 16,700 $ 16,365 $ 16,210 $16,394 $ 16,280 $ 16,432 $ 15,850 $16,238 Management believes that inspection cost is a mixed cost that depends on units produced Calculate the following using the high-low method Variable Cost per unit produced (round to 2 decima$ place) Overall Fixed Cost portion of Inspection Costs (round$ to 2 decimal place) Cost equation for Inspection Costs (in the linear equation format) Estimated Inspection costs when 973 units are produced (round to nearest whole dollar)