4. Matsushima manufacturing produces and selle DVD acturing produces and sells DVD players. The selling price for a DVD player is $840. Total costs for the past 12 months are as follows. Unite Sold Cost(5) 51120 Month January February March April May June July August September October November December 142 115 40050 150 54300 168 59400 165 61800 140 50400 118 40100 125 43600 120 43200 114 41040 14351480 140 54320 Required: Present supporting calculations. 4-1. Using the high-low method, what is the variable cost per unit? [4 pts] 59400-41040 18,360 - $ 340 54 168-114 4-2 What is the fixed costs? [4 pts] 41040 - FC+340x114 FC = 41040-38760 - $2,280 4-3. Write the total cost function based on your answers in 1-1, 1-2 and the information g pts] MOH - 2,280+340xMH MOH = 18,360+ 340x MH 4-4 The company is planning to sell 170 DVD Give all the information above, expected cost for these sales? (4 pts) Diven all the information above, what is Matsushima wants to make $80,000 after tax income from DVD sales. Assuming the above cost function is relevant, how many DVDs must be sold? Its tax rate is 21%. (6 pts)