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	12,500	54,000
4	5,500	20,000
5	9,000	47,000
6	8,500	52,000
7	4,500	22,000
8	7,000	41,000
9	11,500	52,000
10	6,000	41,000

1. 1. 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)
2. 2. Predict the total processing cost if 22,000 units are produced. (4 mark