Below are the processing costs of Duraseal Products observed over the last 10 months: Use the high low method to determine the variable cost per unitand fixed cost per month. Express your results in the form of a linear equation y = a + bx.MonthUnits ProducedProcessing Cost19,90075,00029,20066,00037,60061,00048,80064,00059,00065,00066,00060,00079,30068,000We assume the linear relation is Y=a + bXHigh-Low methodUnits ProducedProcessing Cost=MAX(B2:B11)High point=MIN(B2:B11)Low pointSlopeTwo decimal placesbIntercept:aAssume the units level in August is 9600.9600The process cost will be YTwo decimal places