Ballard Corp has accumulated the following data concerning mixed costs. The company determined the relevant activity range is based on units produced. Month January February March April May Required: Units produced Total cost 10,400 $ 18.850 9,000 $ 16,650 10,500 $ 18,750 8,800 $ 16,200 9,500 $ 17,100 A. Calculate the variable and fixed cost elements using the high-low method. B. Calculate the total cost if the company were to produce 8,500 units. C. Calculate the variable and fixed cost elements using Regression Analysis (Excel)