3. The Alice Company has estimated costs for the following monthly production levels: Production volume (units) Cost A Cost B Cost C Cost D Cost E Cost F Cost G Cost H Total manufacturing costs Required: a. Identify each cost as a variable, fixed, or mixed cost. Cost A Cost B Cost C Cost D Cost E Cost F Cost G Cost H 100 200 300 $2,000 $4,000 $6,000 600 900 1,200 1,800 1,800 1,800 1,200 2,400 3,600 2,000 2,000 2,000 2,400 3,600 4,800 1,100 1,600 2,100 1,500 1,500 1,500 $12,600 $17.800 $23,000 b. Measure the following equation using the high-low method (hint: use the total manufacturing costs and units from the first and third columns.): Total manufacturing costs = a + b (units)