Mang Jose's inspection costs for 2020 are listed below: Month January February March April May June July August September October November December Units Produced 1190 1170 1130 1250 1520 1080 1200 1920 1650 1550 1500 1300 Maintenance Costs P 34,320 33,839 32,877 35,763 42,256 31,677 34,560 51,837 45,383 42,978 41,775 36,965 Using the (a) high - low method and (b) least square regression method, compute for (1) fixed costs and (2) variable costs per unit. State the result in an equation y = a + bx. [Note: 5 points for using high-low method and 10 points for using least square regression method.] Using your answers in (a) and (b), estimate the maintenance costs at 1,950 units produced. (5 points)