Kirby Fasteners supplies the electronics industry with accessories for cases, disc enclosures, and so on. Below are the costs and volumes for the past six months at its Plant number 6:

Kirby Fasteners
Plant Number 6
January to June Results
Volume (Units)	Total Cost
12,100	$ 206,900
11,040	197,795
14,370	232,400
14,900	245,080
12,900	224,555
12,680	221,212

Required:

a. Use the high-low method to estimate the monthly fixed cost of production and the variable cost of production per unit. b. Kirby analysts forecast a production level of 13,100 units in July. Based on the results from requirement (a), what would be the estimated production costs in July?

Use the high-low method to estimate the monthly fixed cost of production and the variable cost of production per unit. (Round "Variable cost" answer to 2 decimal places.)

Variable cost=

Fixed cost=

Kirby analysts forecast a production level of 13,100 units in July. Based on the results from requirement (a), what would be the estimated production costs in July? (Round "Variable cost" to 2 decimal places.)

Production costs=