During the first two months of operations, i.e. January and February 2020, Hamzah Inc. produced 6454 and 9985 units of products respectively. Maintenance costs in those two months were $104461, $163771 respectively. The manager, Umar, initially considered maintenance to be a fixed cost, but by the end of the second month of operations, he realized that maintenance cost is probably a mixed cost. He is expecting production and sales to increase to 18590 in the month of March and as such wants a better prediction of maintenance cost. (a) Using the high-low method, the estimated variable maintenance cost per unit is $ ?

(b) Using the high-low method, the estimated total fixed maintenance cost is $ ?

(c) Using the answers from (a) and (b), the best estimate of maintenance cost for the month of March is $ ?