Beard Enterprises has collected the following data in order to analyze the behavior of their costs:

Month	Units Produced	Total Cost
January	17,500	$20,500
February	27,500	$21,500
March	25,000	$25,000
April	35,000	$21,500
May	47,500	$25,500
June	22,500	$18,500

a. Using a high-low method, calculate the variable cost per unit and the estimamted fixed costs. b. Using the resulting relationship, predict the costs if they produce 28,000 units in a future period. SHOW ALL CALCULATIONS!!