Below are the processing costs of Darnell Products observed over the last 10 months: Month Units Produced Processing Cost 7.500 S44,000 12 11,000 60,000 3 13.SI 56,000 14 5.500 20,000 5 9,000 47,000 16 8.50 $2,000 4,500 24,500 18 7,000 41,000 11,500 52,000 10 6,000 41.000 19 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) b- Predict the total processing cost if 22,000 units are produced (4 marks)