Mackey Publishing Company (Mackey) is a publisher of novels. The monthly equipment maintenance cost for Mackey is considered to be a mixed cost. The variable portion of the cost is related to the number of novels published. The production volume and maintenance costs for the past six months are presented below. Mackey uses the high-low method to separate mixed costs into its fixed and variable portions. Month Volume of Production (Number of Novels) Equipment Maintenance Costs July August September October November December 398,000 $8,228 365,000 $7,793 266,000 $6,491 78,000 $4,016 529,000 $9,952 383,000 $8,030 Do not enter dollar signs.or.commas in the input boxes. a) Calculate the variable rate for the equipment maintenance cost. Round your answer to 5 decimal places Variable Cost per Unit: $0.01316 b) Calculate the fixed portion of the equipment maintenance cost. Round your answer to the nearest whole number. Fixed Cost: $2990.36 c) Assume that 420,000 novels is the budgeted production level for December. Using the results of the high-low method in parts a) and b), what is the expected total equipment maintenance cost for December? Bound your answer to 2 decimal places