Help Save & Seifer Inc's inspection costs are listed below. 112 024242 April May June July August September October November Units Produced Inspection Costs 119 8,558 8,535 113 8,415 8,736 152 9,357 108 8,320 120 8,603 192 10,337 125 Management believes that inspection cost is a mixed cost that depends on the number of units produced Using the least squares regression method, the estimates of the variable and fixed components of inspection cost would be closest to Multiple Choice $2408 per unit plus $5.709 per month