From the table below, use high & low method to determine the total fixed and variable cost per unit.

level of activity	total cost	units of activity
hightest	28000	15000
lowest	22000	10000
diff	6000	5000

From the table below, use the high-low method of cost estimation to determine the total cost at an activity level of 9,000 units.

level of activity	total cost	units of activity
highest	28000	10000
lowest	25000	8000
diff	3000	2000