Below are the processing costs of Damell Products observed over the last 10 months Month 1 2 3 4 Units Produced 7,500 11,000 15,000 5,500 9,000 8,500 2,500 7,000 11,500 5 Processing Cost $44,000 52,000 59,000 38,000 47,000 52,000 28,000 41,000 52,000 6 7 8 9 TRODUCTION TO MALAGERIAL ACCOUNTDO ada) w 14 f5 16 17 18 19 f10 x O/ X 10 6,000 41,000 a. Use the high low method to determine the variable cost per unit and fixed cost per month Express your results in the form of a linear equation y = a + bx. (6 marks) I b Predict the total processing cost if 22,000 units are produced. (4 marks) Focus