Mears Production Company makes several products and sells them for an average price of $70. In 2014, Mears' accountant used two different approaches to estimate 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 June, when production was 1,550 units. The following are the results of that analysis:

Cost Item	Total Cost	Fixed Cost	Variable Cost
Direct materials	$5,580	$0	$5,580
Direct labor	$8,060	$0	$8,060
Factory overhead	$7,545	$3,050	$4,495
Selling expenses	$6,820	$3,720	$3,100
Administrative expenses	$3,100	$3,100	$0

For the high-low method, she developed the cost function using the same data from June and data from August, when production was 2,450 units and total costs were $44,639. After developing the two cost functions, the accountant used them to make predictions for the month of October, when production was expected to be 2,125 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 October? 9870 2. Using account analysis, what was the accountant's estimate of total variable costs for October? 29112.5000

Part B (5 tries; 5 points) 1. Using the high-low method, what was the accountant's estimate of total fixed costs for October? 7793 2. Using the high-low method, what was the accountant's estimate of variable costs per unit for October?

NOW I only need the second part of B