Alta production, Inc., reported the following production costs for 12 months January through December.

Month	Total production cost, $	Units
January	460,000	300
February	300,000	220
March	480,000	330
April	550,000	390
May	570,000	410
June	310,000	240
July	440,000	290
August	455,000	320
September	530,000	380
October	250,000	150
November	700,000	450
December	490,000	350

1. Use the high- low method to write total cost equation.
2. Assume Alta production, Inc., will produce 400 units next month. Calculate the total production cost for the month.