Below are the processing costs of Darnell Products observed over the last 10 months:

Month Units Produced Processing Cost

1 7,500 $44,000

2 11,000 60,000

3 14,500 58,660

4 5,500 20,000

5 9,000 47,000

6 8,500 52,000

7 3,500 25,000

8 7,000 41,000

9 11,500 52,000

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.

b.Predict the total processing cost if 16,000 units are produced.