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(i) ABC Company's highest point of total cost was $61,875 in December. Their point of lowest cost was $52,250 in June. The company makes a single product. Production volume in June was 7,000 units; production volume in December was 12,500 units. (a) How much is the variable cost per unit? (b) How much is the fixed cost per month? (c) If the production volume is 10,800 units, what will the total costs be? (10 marks) (ii) The production units for ABC Company is a mixed cost. Please refer to the 4month data below, apply the high-low method, and answer the question. Month Units Total Cost 1 800 $13,600 2 600 $12,980 3 500 $12,250 4 700 $13,100 (a) Calculate the variable cost per unit. (b) Calculate the fixed cost of the total cost. (c) If the company produces 690 units month 5, what would be the total cost? (10 marks)