Cilli's is a mexican restaurant that operates in Kuwait. Their controller is trying to determine the companys chips production cost behavior.

	Chips produced per dozen (X)	Total Production Costs (Y)
January	900	1150
February	800	1100
March	1200	1160
April	1400	1190
May	820	1120
June	2000	1250

Required:

A. Use the high-low method to estimate:

• The variable costs per unit produced (15 points).
• The total fixed costs (20 points).
• Express the cost behavior in an equation form (5 points).

B. Predict the chips production costs that will be incurred when 1000 dozens of chips are prepared (20 points).