Lacourse Inc.'s inspection costs are listed below: Units Produced January 421 February 371 March 440 April 455 May 397 June 372 July 447 August 398 Inspection Costs $ 6,112 $ 5,630 $ 6,327 $ 6,465 $ 5,880 $ 5,633 $ 6,392 $ 5,893 Management believes that inspection cost is a mixed cost that depends on units produced. Using the least-squares regression method, the estimate of the variable component of inspection cost per unit produced is closest to: Inspection costs at one of Ratulowski Corporation's factories are listed below: April May June July August September October November December Units Produced 908 955 914 898 920 905 922 862 901 Inspection Costs $16,512 $16,900 $16,565 $16,410 $16,594 $16,480 $16,632 $16,030 $16,438 Management believes that inspection cost is a mixed cost that depends on units produced. Using the high-low method, the estimate of the fixed component of inspection cost per month is closest to: (Round your intermediate calculations to 2 decimal places.) Lacourse Inc.'s inspection costs are listed below: 437 Units Produced January 418 February 368 March April 452 394 June 369 July 444 August 395 Inspection Costs $ 6,106 $ 5,627 $ 6,321 $ 6,459 $ 5,877 $ 5,630 $ 6,386 $ 5,890 May Management believes that inspection cost is a mixed cost that depends on units produced. Using the least-squares regression method, the estimate of the fixed component of inspection cost per month is closest to: Koczela Inc. has provided the following data for the month of May: Inventories: Work in process Finished goods Beginning Ending $ 20,000 $15,000 $ 49,000 $53,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $60,000 $90,000 $ 66,000 $64,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is