Hilda's Bakery has been in business for five years selling penny breads. The management accountant thinks that estimating a cost function will keep cost low. The following is data over the last five years.

Years	Output	Cost
1	1,900	23,900
2	1,800	22,100
3	1,750	21,500
4	1,875	22,250
5	2,200	26,000

Using high-low method, Calculate the:

1. variable cost per unit [3 marks]
2. fixed cost [2 marks]
3. cost function [2 marks]
4. total cost if 2000 penny breads are produced [3 marks]