Below are the processing costs of Hansen Inc. observed for producing a type of mult-vitamin tablets in bottles over the last 6 months: Month Units of bottles Produced Processing Cost 1 5500 $36,000 2 9,000 $44,000 3 13,000 $51,000 4 3,500 $30,000 5 17,000 $39,000 6 4,500 $35,000 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. (15 marks) Predict the total processing cost if 22,000 units are produced. (10 marks)