Maintenance 26,350 58,350 80,750 Utilities 6,800 14,300 19,550 Insurance on plant and 1,600 equipment 1,600 1,600 Property taxes on plant 48,000 and equipment 108,000 150,000 Total $220,930 $467,530 $640,150 Units produced 8,000 Units 18,000 25,000 Units Units Required a. For each cost component above, determine whether its cost is a: Variable cost item, Fixed cost item, or Mixed cost item b. Using the high-low method, develop a total cost estimation equation for total monthly production costs. c. Using your equation from b. above, predict total costs for a monthly production volume of: 6,000 units, 15,00 units, and 28,000 units d. Given the above information, the sales manager estimates that 3-month average per unit cost = $26.05 and that at 35,000 units of production, total production cost will approximate $911,750. Do you agree with the sales manager? Please explain your answer.