12. You are given the following data from last year's unit sales and costs: units made total costs January 142 $3,036 February 154 $3,226 March 205 $4,229 April 211 $4,484 May 187 $3,932 June 285 $5,811 July 154 $3,244 August 176 $3,642 September 215 $4,453 October 241 $4,975 November 216 $4,421 December $4,287 199 a. Using the high/low method, what is your estimate for the variable cost per unit? b. Using the high/low method, what is your estimate for the fixed costs? What is your estimate for the total cost of producing 230 units as is planned in the coming month? C