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 unit and fixed cost per month. Express your results in the form of a linear equation y = a + bx Month Units Produced 1 2 3 4 9.900 9,200 7,600 8,800 9,000 6,000 9.300 Processing Cost 78,000 66,000 61,000 64,000 65,000 60.000 68,000 5 6 We assume the linear relation is Y=a+bX High-Low method Units Produced Processing Cost High point Low point b Slope Round to two decimal places Intercept: a 9600 Assume the units level in August is 9600. The process cost will be Y Round to two decimal places