1. Apollo Sdn Bhd collects data relating to a mixed cost, using units produced as the activity level.

Month	Units Produced	Total Cost (RM)
August	9,800	14,740
September	8,500	13,250
October	7,000	11,100
November	7,600	12,000
December	8,100	12,460

1. 1. Using the above data, calculate the variable cost and fixed cost elements using the high-low method. (4 marks)
2. 2. Should the company produces 10,000 units, what is the estimated total cost? (2 marks)