II. Nasa company has observed the following processing cost at various levels of activity over the last 4 months: Month Units Processed Processing Cost $280 $400 10 $270 $360 Required: 1. Using the High-Low, estimate the fixed cost and variable cost elements of the processing cost. 2. Prepare the graph show this cost behavior. 3. This year if company has 20 units process, compute the process cost for this year