BSA Corporation has observed the following processing costs at various levels of activity over the last six months of 2022: Period 7 8 9 10 11 12 Units Produced 3,000 4,250 5,000 3,250 4,750 4,000 Total costs 21,500 24,000 25,000 22,000 24,000 23,000 Using the high-low method, determine the variable cost per unit and total fixed cost. (5 points) Period Units Produced (X) 7 9 10 11 12 Totals 3,000 4,250 5,000 3,250 4,750 4,000 Total costs (Y) 21,500 24,000 25,000 22,000 24,000 23,000 XY X Using the Least Square Regression Analysis, determine the variable cost per unit and total fixed cost. (10 points) Using your answer in high-low method Y= a +bx, what is the estimated total cost if the level of production in January 2023 is 5,250 units? (2 points) Using your answer in least square regression analysis Y= a + bx, what is the estimated total cost if the level of production in February 2023 is 5,500 units? (3 points)