(a) Saratech Company is a manufacturing company that mainly produces semiconductor products. TABLE 2 is the detail of the number of output and costs of production for the second half of 2021. The current market price of a unit of semiconductor products is RM28.80. Using the information provided in TABLE 2 to solve the following questions. TABLE 2 Month Total Output (Units) Total Costs (RM) July 2021 8,500 149,000.00 August 2021 6,700 125,600.00 September 2021 6,570 123,910.00 October 2021 5,900 115,200.00 November 2021 7,250 132,750.00 December 2021 7,700 138,600.00 (i) Calculate the variable costs using the high-low method. (ii) Calculate the fixed costs using the high-low method