in part c ,, from where we got $10,400 ?

DO IT! 2 High-Low Method Byrnes Company accumulates the following data concerning a mixed cost, using units produced as the activity level. a. Compute the variable-cost and fixed-cost elements using the high-low method. b. Using the information from your answer to part (a), write the cost formula. c. Estimate the total cost if the company produces 8,000 units. ACTION PLAN - Determine the highest and lowest levels of activity. - Compute variable cost per unit as Change in total costs ( High - low activity level )= Variable cost per unit. - Compute fixed cost as Total cost - (Variable cost per unit Units produced )= Total fixed cost. Solution a. Variable cost: ($14,740$11,100)(9,8007,000)=$1.30 per unit Fixed cost: $14,740($1.309,800 units )=$2,000 or $11,100($1.307,000 units )=$2,000 b. Cost =$2,000+($1.30 units produced ) c. Total cost to produce 8,000 units: $2,000+$10,400($1.308,000 units )=$12,400