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Part Four (High-Low Method) During the first two years of operations, Memories, Inc.'s overhead costs have fluctuated from month to month. Although overhead appears to go up and down according to the number of figurines produced each month, the accounting manager has noticed that this is not always the case. For example, in the fourteenth month of operations, the manufacturing facility was closed for almost 10 days because of severe weather and production for that month was very low. However, overhead costs were only reduced by 25% from the prior month. In an effort to estimate overhead costs for Year 3, George has collected the following information for the past 24 months of operation and has asked for your assistance in analyzing the data. Month Figurines Produced Total Overhead Costs 1 25,784 $17,200 2 25,897 $17,300 3 25,750 $17,450 4 26,352 $17,600 5 27,567 $17,950 6 28,492 $18,125 7 27,398 $17,900 8 28,112 $17,955 9 29,499 $18,507 10 28,879 $18,295 11 29,344 $18,325 12 29,399 $18,550 13 30,879 $19,825 14 15,167 $14,800 15 28,379 $18,732 16 29,765 $19,832 17 30,334 $19,965 18 30,761 $19,786 19 31,300 $20,359 20 31,804 $20,149 21 31,795 $20,508 22 32,016 $20,489 23 32,379 $21,166 24 32,675 $20,852 7 Required: A. Analyze the data, with and without month 14, using the high-low method. Estimate both the fixed costs and variable cost per unit and create the cost equation with and without month 14. Does the data from the 14th month impact the accuracy of the cost equation? B. Should the accounting manager consider using a different independent variable instead of number of figurines? What would you suggest? C. For Year 3, MI estimates January production of 33,000 figurines. Based on that expected production, how much overhead would you estimate MI will incur in January. Explain your answer.