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 14,100. 50,000

4 5,500. 20,000

5 9,000 47,000

6. 8,500. 52,000

7 4,100. 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 25,000 units are produced.