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, 1) account analysis, and 2) 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 Variable Cost Fixed Cost $7,310 Direct materials Direct labor $7,310 $0 $8,670 $8,670 $0 $7,340 $3,910 $3,430 $7,020 $3,060 $3,960 Factory overhead Selling expenses Administrative expenses Total expenses $3,250 $0 $3,250 $33,590 $22,950 $10,640 For the high-low method, she developed the cost function using the data from February above and data from August, when production was 2,450 units and total costs were $44,920. After developing the two cost functions, the accountant used them to make predictions for the month of December, when production was expected to be 2,025 units. 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