Mears Production Company makes several products and sells them for an average price of $85. Mears' accountant is considering two different approaches to estimating the firm's total monthly cost function, account analysis and high-low. In both cases, she used units of production as the independent variable. For the account analysis approach, she developed the cost function by analyzing each cost item in February, when production was 1,700 units. The following are the results of that analysis:

Cost Item	Total Cost	Fixed Cost	Variable Cost
Direct materials	$6,800	$0	$6,800
Direct labor	$8,840	$0	$8,840
Factory overhead	$9,220	$3,440	$5,780
Selling expenses	$5,280	$3,240	$2,040
Administrative expenses	$4,250	$4,250	$0
Total expenses	$34,390	$10,930	$23,460

For the high-low method, she developed the cost function using the same data from February and data from May, when production was 2,350 units and total costs were $44,551. After developing the two cost functions, the accountant used them to make predictions for the month of December, when production was expected to be 1,925 units. REQUIRED [ROUND UNIT COSTS TO THE NEAREST CENT AND TOTAL COSTS TO THE NEAREST DOLLAR.] Part A (5 tries; 5 points) 1. Using account analysis, what was the accountant's estimate of total fixed costs for December?

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2. Using account analysis, what was the accountant's estimate of variable costs per unit for December?

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Part B (5 tries; 5 points) 1. Using the high-low method, what was the accountant's estimate of total fixed costs for December? 2. Using the high-low method, what was the accountant's estimate of total variable costs for December?