Perez Woodcraft Company manufactures antique wooden cabinets to house modern televisions. The Company began operations in January of last year. Sidney Myrick, the owner, asks for your assistance. He believes that he needs to better understand the cost of the cabinets for pricing purposes. You have collected the following data concerning actual production over the past year:

Month	Number of Cabinets Produced	Total Cost
January	800	$ 21,000
February	3,620	32,800
March	1,920	29,200
April	650	18,000
May	1,600	28,000
June	1,300	27,100
July	1,190	25,700
August	1,770	31,100
September	2,320	32,300
October	2,960	31,700
November	3,300	32,700
December	360	6,720

Required

To understand the departments cost behavior, you decide to plot the points on graph paper and sketch a total cost line.

(1) Enter the number of units and their costs in increasing order.

Using the high-low method, compute the total cost equation for the preceding data.

(1) Compute the variable cost per unit.

(2) Compute total fixed costs.

(4) Calculate the total cost assuming 1,700 cabinets are made.