Answer in Microsoft Excel, Please!

Case 4 (10 point) One of the points discussed in the Omnibus Bill on Job Creation is related to working hours regulations. Referring to the working hours in the law which states 8 (eight) hours 1 (one) day and 40 (forty) hours 1 (one) week for 5 (five) working days in 1 (one) week as well as working time overtime which can be done for a maximum of 4 (four) hours in 1 (one) day and 18 (eighteen) hours in 1 (one) week. This will also affect the production unit and the total costs generated. The following information is available: Month January February March April May Production Unit 9.800 8.500 7.000 7.600 8.100 Total Cost (S) 14.740 13.250 11.100 12.000 12.460 Required: a. Determine the cost equation using the high low method. What is the value of the fixed cost and variable cost per unit? b. Regarding the new rules of the Omnibus Bill on Job Creation, you are asked to analyze and provide an explanation regarding cost behavior below which is more suitable to be categorized as a fixed cost, variable cost, or mixed cost: The assumed salary is calculated regularly every month and overtime pay is calculated on an hourly basis. The assumed salary is calculated daily. The assumed salary is calculated on an hourly basis