Name SectionAbhobertical Number 12 Problem l (Test book Rekreace: P5-1 A-Analyse mixed cost using high-low method and scatter diagram Hear Right Company has identified certain variable and fixed costs in is production of hearing aids. Managemen wats you to divile one of ts mixed costs into ts fixed and variable portions. Here are the data for this cost: Costs Janary February March April May June July August September 37,600 $72,000 October 20,800 57,600 20,000 $54,000 22,000 S58,500 25,600 $57,600 28,400 58,500 30,000 $62,100 32,800 $63,900 35,600 $68,400 40,000 $77,400 Required: a. Using the high-low method, determine the total amount of fxed costs and the amount of variable cost per unit. Variable Cost per Unit: Total Fixed Cost: Total Cost Formua: 201800- 20j0oD 800c