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 52,000

3 15,000 59,000

4 5,500 38,000

5 9,000 47,000

6 8,500 52,000

7 2,500 28,000

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 22,000 units are produced.