JUST NEED HELP WITH B PLEASE: Myrick Woodcraft Company (MWC) manufactures antique wooden cabinets to house modern televisions. MWC began operations in January of last year. Sidney Myrick, the owner, asks for your assistance. He believes that he needs to better understand the cost of the cabinets for pricing purposes. You have collected the following data concerning actual production over the past year:

Month	Number of Cabinets Produced		Total Cost
January	800		$	21,000
February	3,600			32,500
March	1,960			29,500
April	600			18,600
May	1,600			29,000
June	1,300			27,000
July	1,100			25,600
August	1,800			31,000
September	2,280			32,000
October	2,940			31,500
November	3,280			32,000
December	400			16,500

Required

1. To understand the departments cost behavior, you decide to plot the points on graph paper and sketch a total cost line.

1. (1) Enter the number of units and their costs in increasing order.

2. Using the high-low method, compute the total cost equation for the preceding data.

1. (1) Compute the variable cost per unit.

2. (2) Compute total fixed costs.

3. (4) Calculate the total cost assuming 2,000 cabinets are made.