Byrnes Company accumulates the following data concerning a mixed cost, using units produced as the activity level Units Produced Total Cost March April May June July 9,800 8,500 7,000 7,600 8,100 $14,740 13,250 11,100 12,000 12,460 (a) Compute the variable- and fixed-cost elements using the high-low method Variable cost per unit S include cen Fixed cost $ (use whole dollars and commas as needed for thousands) (b) Estimate the total cost if the company produces 6,000 units. $ (use whole dollars and commas as needed for thousands)