P5. Barns Company accumulates the following data concerning a mixed cost of utility, using units produced as the activity level. Units Produced Total Cosi March 10,300 $15.950 April 8,500 13.250 May 7,000 11,000 June 7.600 12,000 July 8,100 12.460 Compute the variable-cost and fixed-cost elements using the high-low method. a. What will be Barn's variable rate per unit? b. What will be Barn's fixed cost? c. What will be Barn's utility cost behavior in a mathematical expression, Y - a+bX