a) Nate Company ltd wants to determine the cost-volume relation between its factory overhead cost and number of units produced. The volume and the corresponding total cost information of the factory for past eight months are given below:

Month	Units	FOH
1	1,520	$36,375
2	1,250	38,000
3	1,750	41,750
4	1,600	42,360
5	2,350	55,080
6	2,100	48,100
7	3,000	59,000
8	2,750	56,800

Required:

i) Use the high-low method to split its factory overhead (FOH) costs into fixed and variable components and create a cost volume function