Jackson Sports is retailer that sells ski and board gear, hiking and camping equipment, clothes and other accessories, which uses the high-low method for cost estimation . Management has provided the following cost data for two levels of monthly sales volume. The average price per item is $200.

Sales Volume (items)6,0007,500

Cost of sales (CoS)$347,400$405,000

Selling and administrative (S&A)$436,800$458,400

1)Determine the unit variable cost of sales.

2)Determine the unit variable S&A expense.

3)Determine the total cost function (including both CoS and S&A).

4)Determine the total estimated cost (including both CoS and S&A) for a sales volume of 6,200 items.