Hardwood Inc manufacturers a single product which sells for $57.05 The company's management accountant wants to compute the fixed and variable costs associated with the leasing of machinery. Data for the past four months are as follows: Total manufacturing Number of units produced cost September 12,000 $435,670 October 12,500 $451,575 November 10,500 $387,400 December 9,000 $339,470 Required (A) Using the high-low method, construct the cost formula for manufacturing costs. Round answers to two decimal places. (B) Using the cost formula from (A), estimate the cost of producing 11,000 units. (C) Use CVP analysis to compute the break-even point in units. Round answers up to the nearest whole number.