Cost Behavior Cover-to-Cover Company manufacturer of shelving for books. The company has compiled the following cost data, and wants your help in determining the courbevor Ator wiewing the data, complete requirements (1) and (2) that follow. Total Total Total Machine Units Lumber Utilities Depreciation Produced Cost Cost Cost 14,000 shelves $168,000 $17,100 $130,000 28,000 shelves 336,000 33,200 130.000 56,000 shelves 672.000 65,400 130,000 70,000 shelves $40,000 1.500 130.000 Bibio Files Company is the chief competitor of Cover-to-Cover Company in the bookshell business. Iblo es la malyzing its manufacturing costs, and has compiled the following data for the ritux months of the year. After reviewing the data, answer questions (1) through (3) that follow Units Produced Total Cost January 4,360 units $65.600 February 300 6,250 March 1,000 15.000 Apri 7,800 118,750 May 1,750 32,500 June 3,015 48,000 1. From the data previously provided help les Company estimate the found and variable portion of its total costs using the high-low method. Recall that Total Costs (Variable Cost Par Unit Number of Units Produced) Fred Cost. Complete the following table Total Fixed Cont Variable Cost per Unit 1,000 X 2. with your Total Fund Coist and Variable Cost per ung from the high-low method, compute the total cost for the following value of Number of Units Produced) Number of Units Produced Total Cost 3,500 3.025 x 4.10 6,014 X 9.970 X