On 20. May 2022, the company director assigned Marina, a newly hired management accountant at Hannah Expert Company, to predict the overhead cosis for the company's operations for year 2023. In the year 2023 , the company expects to produce 650 units of product X and Marina collected the following quarterly data: Required: (a) Using the high low method, calculate the variable cost per unit and the total fixed costs. (4 Marks) (b) If the company decides to increase production to 3.800 units in the 1nt quarter of year 2023 due to high demand, compute the total overhead costs expected to occur if the company has yet maximised its capacity. (2 marks) Part B, (a) Brictly explain the cost behavior analysis and state TWO (2) importance to managenent. (3 marks) (b) Explain the significance of the relevant range. (2 marks) Page 2 at 7 NWMFMS DMG5034 MANAGEMENT ACCOUNTING TR12210 (c) Contrast the effects of changes in the activity level oe total fixed costs and on unit fixed costs. (2 marks) (Total: 13 marks)