DO IT! 18-2 Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Compute cos method and (LO 2), AP March April May June July Units Produced 10.000 9,000 10,500 8,800 9,500 Total Cost $18,000 16,650 18,580 16,200 17,100 (a) Compute the variable- and fixed-cost elements using the high-low method. (b) Estimate the total cost if the company produces 9,200 units