7) BBB Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Units Produced Total Cost March 9,800 $14,740 April 8,500 13,250 7,000 11,100 June 7,600 12,000 July 8,100 12,460 May REQUIRED: a. Compute the variable- and fixed-cost elements using the high- low method. b. Estimate the total cost if the company produces 6,000 units