I asked about this last time and It was still wrong? The numbers in there right now are off another try not the ones chegg gave me last time

Mears Production Company makes several products and sells them for an average price of $70. 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 June, when production was 1,550 units. The following are the results of that analysis: Cost Item Total Cost Variable Cost Fixed Cost Direct materials $6,510 $6,510 $0 Direct labor $7,750 $7,750 $0 Factory overhead $7,965 $4,495 $3,470 $6,145 $2,325 $3,820 Selling expenses Administrative expenses $3,200 $0 $3,200 Total expenses $31,570 $21,080 $ 10,490 For the high-low method, she developed the cost function using the data from June above and data from May, when production was 2,300 units and total costs were $42,918. After developing the two cost functions, the accountant used them to make predictions for the month of October, when production was expected to be 2,100 units. REQUIRED [ROUND UNIT COSTS TO THE NEAREST CENT 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? 10490 2. Using account analysis, what was the accountant's estimate of variable costs per unit for October? 13.6000 You are correct. Previous Tries Your receipt no. is 159-5437 Part B (5 tries; 5 points) 1. Using the high-low method, what was the accountant's estimate of total fixed costs for October? 10490 14.01 2. Using the high-low method, what was the accountant's estimate of total variable costs for October? Submit Answer Incorrect. Tries 3/5 Previous Tries