b) Mitchel Island Corp. has the following data for its maintenance costs for the past 6 months. Units Total Cost Produced July 55000 100750 August 48000 88500 September 52000 95500 October 40000 74500 November 37000 69250 December 35000 65750 Instructions Compute the variable and fixed cost elements using the high-low method. Also, compute the total maintenance cost if the activity level is 60000 units