Help with Part A questions 1 & 2 and Part B question 2

This problem has two parts. In Part A, you are asked to do account analysis based on cost and activity information that you are given for one particular past month. In Part B, you are asked to do the high-low method based on cost and activity information for that same month and another past month. Note that for both parts, you are asked to make predictions for a future month. Each part of the problem is worth five points and has two questions. There is no partial credit within a part, so to get the five points for a part, you must answer both questions correctly. You get five tries for each part (not for each individual question). Mears Production Company makes several products and sells them for an average price of $75. Mears' accountant is considering two different approaches to estimating the firm's total monthly cost function, 1) account analysis, and 2) high-low. In both cases, she used units of production as the independent variable. For the account analysis approach, she developed the cost function by analyzing each cost item in February, when production was 1,500 units. The following are the results of that analysis: Cost Item Total Cost Variable Cost Fixed Cost Direct materials $6,750 $6,750 $0 Direct labor $7,350 $7,350 $0 Factory overhead $7,940 $4,500 $3,440 Selling expenses $6,030 $2,850 $3,180 Administrative expenses $4,550 $0 $4,550 Total expenses $32,620 $21,450 $11,170 For the high-low method, she developed the cost function using the data from February above and data from May, when production was 2,400 units and total costs were $46,400. After developing the two cost functions, the accountant used them to make predictions for the month of October, when production was expected to be 2,300 units. REQUIRED (ROUND UNIT COSTS TO TWO DECIMAL PLACES AND TOTAL COSTS TO THE NEAREST DOLLAR.] Part A (5 tries; 5 points) 1. Using account analysis, what was the accountant's estimate of total fixed costs for October? 11700 incorrect 2. Using account analysis, what was the accountant's estimate of variable costs per unit for October? 21450 incorrect Submit Answer Incorrect. Tries 1/5 Previous Tries Part B (5 tries; 5 points) 1. Using the high-low method, what was the accountant's estimate of total fixed costs for October? 9656 correct 36774 incorrect 2. Using the high-low method, what was the accountant's estimate of total variable costs for October? Submit Answer Incorrect. Tries 2/5 Previous Tries