PG Phones accumulated the following production and overhead cost data fro the past 5 months related to its production of cell phones:

	Production (cell phones)	Overhead Cost
January	13,600	$34,500
February	11500	$29500
March	12750	$30,100
April	14,300	$35,940
May	13250	$32655

1. USE THE HIGH/LOW METHOD TO CALCULATE THE VARIABLE COST PER UNIT AND FIXED COSTS FOR PG PHONES

2. WHAT ARE ESTIMATED TOTAL COSTS FOR PRODUCTION OF 13,000 CELL PHONES?