A department of Alpha Co. incurred the following costs for the month of September. Variable costs, and the variable portion of mixed costs, are a function of the number of units of activity:

Activity level in units 3,500

Variable costs $6,475

Fixed costs 31,000

Mixed costs 20,430

Total costs $57,905

During October the activity level was 8,200 units, and the total costs incurred were $68,000.

a. Calculate the variable costs, fixed costs, and mixed costs incurred during October.

Variable Cost $15,170

Fixed Cost 31,000

Mixed 21,830

b.Use the highlow method to calculate the cost formula for mixed cost. (Do not round intermediate calculations and round your answers to 2 decimal places.)

Cost Formula __________ + ___________ per unit