i need help with part B question 2 please!

Mears Production Company makes several products and sells them for an average price of $90. Hears accountant is considering two different approaches to estimating the firm's totalmonty cost function, 1) account analysis, and 2) high-low in both cases, the used units of production as the independent variable For the account analysis approach, the developed the cost function by analyzing each cost item in February, when production was 1,200 unts. The following are the results of that analysis: Cost Item Total Cost Variable Cost Fixed Cost Direct materials $6,290 $6,290 50 Direct labor $8,840 $8,840 50 Factory overhead 57,830 54,420 $3.410 Selling expenses 16,720 $3,400 53,320 Administrative expenses 14,850 $0 $4,850 Total expense $34,530 $22,950 11.580 For the low method the developed the cost function using the data from February above and data from May, when production was 2.500 units and total costs were 146,237 Aer developing the two cost functions, the accountant used them to make predictions for the month of December when production was expected to be 1.875 units REQUIRED ROUND UNIT COSTS TO THE NEAREST CENT AND TOTAL COSTS TO THE NEAREST DOLLAR) Part Astries 5 points) 1. Using account analysis, what was the accountants estimate of totaled costs for December 11580 correct 2. Using account analysis, what was the accountants estimate table costs for December 13.5000 correct You are correct Your recept no 1 161932. Betres Part 8 (stress points) 1. Using the high-low method, what was the accountants estimate of total fed costs for December? Do correct Incorred 2. Using the high-low method, what was the accountant's estimate of total variable costs for December Incorrect Tries 2/5 Previous