(15 marks) Question 1.3 The following cost data was extracted from the records of Bread Makers Bakeries (BMB) for the four months ended 30 April 2021: Month January February March April Production volume Units 830 930 970 1 020 Total costs N$ 10 000 11 000 11 400 11 900 BMB is in the process of planning production for May 2021. They are not sure how many units they will manufacture but have budgeted to only spend N$12 000 in May 2021. The unit costs and cost behaviour can be assumed to be the same as the other four months. 10 Using the least squares method of separating mixed cost, determine 1.3.2 how much will the fixed cost be in May 2021. Note: Show all the necessary workings or steps that are required to reach the answer. Marks are available for these