Managers at Go Pirates Corp. are concerned that the company's costs of production have gone wild. The Chief Financial Officer brings you the following historic data: Period Quarter 1, 2016 Units 1,120 Costs $106,337.60 Quarter 2, 2016 980 $103,510.40 Quarter 3, 2016 1,260 $109,221.80 Quarter 4, 2016 1,340 $110,905.20 Quarter 1, 2017 1,280 $109,771.40 Quarter 2, 2017 1,300 $110,240.00 Quarter 3, 2017 1,420 $112,705.60 Quarter 4, 2017 1,500 $114,323.00 Go Pirates' selling price is $60 per unit. Required: Prepare a report with the following information (rounding all answers to two decimal places) Part I (Excel) a. Use the High-Low method to estimate the company's cost formula. b. Based on your answer to part (a), estimate the total cost of producing 1,200 units. c. Based on your answer to part (a), calculate the breakeven point in dollar sales.