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Part Four (High-Low Method)During the first two years of operations, Memories, Inc.'s overhead costs havefluctuated from month to month. Although overhead appears to go up and down according to the number of figurines produced each month, the accounting managerhas noticed that this is not always the case. For example, in the fourteenth month ofoperations, the manufacturing facility was closed for almost 10 days because of severeweather and production for that month was very low. However, overhead costs wereonly reduced by 25% from the prior month.In an effort to estimate overhead costs for Year 3, George has collected thefollowing information for the past 24 months of operation and has asked for yourassistance in analyzing the data.Month Figurines Produced Total Overhead Costs1 25,784 $17,2002 25,897 $17,3003 25,750 $17,4504 26,352 $17,6005 27,567 $17,9506 28,492 $18,1257 27,398 $17,9008 28,112 $17,9559 29,499 $18,50710 28,879 $18,29511 29,344 $18,32512 29,399 $18,55013 30,879 $19,82514 15,167 $14,80015 28,379 $18,73216 29,765 $19,83217 30,334 $19,96518 30,761 $19,78619 31,300 $20,35920 31,804 $20,14921 31,795 $20,50822 32,016 $20,48923 32,379 $21,16624 32,675 $20,8527Required: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 costequation with and without month 14. Does the data from the 14th month impactthe accuracy of the cost equation?B. Should the accounting manager consider using a different independent variableinstead of number of figurines? What would you suggest?C. For Year 3, MI estimates January production of 33,000 figurines. Based on thatexpected production, how much overhead would you estimate MI will incur inJanuary. Explain your answer.