Mixed Costs Using High/Low Method

RZ Players accumulated the following production and overhead cost data for the past five months related to its production of cell phones:

	Production (cell phones)			Overhead Cost
January	13,500			$42,000
February	12,500			32,500
March	13,550			30,900
April	17,300			37,000
May	14,200			36,500

Required:

Round your answers to the nearest cent, if necessary. Use your rounded variable cost per unit for sequential calculations.

A. Use the high/low method to calculate the variable cost per unit and fixed costs for RZ Players.

Variable cost per unit	$ per phone
Fixed cost	$

What are estimated total costs for production of 32,550 cell phones? $