Intel analyzes the behavior of its manufacturing costs. In August 2044, the following data is provided:

• Total Costs at 80% Capacity: $16,000,000
• Total Costs at 60% Capacity: $12,000,000

Requirements:

• Determine the fixed and variable components of the total cost.
• Calculate the cost behavior equation.
• Prepare a cost prediction for 90% capacity.
• Analyze the impact of cost behavior on pricing and production decisions.