2. A Company wants to determine the cost-volume relation between its factory overhead cost and number of units produced. Use high-low method to split its factory overhead costs into fixed and variable components and create a cost volume relation. The volume and the corresponding total cost information of the factory for past eight months are given below: Month January February March April May June July August September October November December Units 1,520 1,250 1,750 1,600 2,350 2,100 3,000 2,750 1,300 1,320 2,420 2,600 FOH ($) 36,375 38,000 41,750 42,360 55,080 48,100 59,000 56,800 58,000 50,000 40,000 33,000