Apple's inspection costs are given below: Units Produced Inspection Costs April 119 8,558 May 117 8,535 June 113 8,415 July 125 8,736 August 152 9,357 September 160 9,550 October 120 8,603 November 192 9,625 Management believes that inspection cost is a mixed cost that depends on the number of units produced. Using the regression method, the estimates of the variable and fixed components of inspection cost would be closest to: (Use Microsoft Excel to estimate the fixed cost and variable cost per unit) Oa. $16.17 per unit plus $6,655 per month Ob. $24.08 per unit plus $5,709 per month Oc. $24.01 per unit plus $5,727 per month Od. $17.01 per unit plus $6,588 per month