please answer based on answer sheet and write the formula

answer sheet below

4 Fathurrahman Ltd. accumulates the data below regarding mixed cost, using direct labor hours as the activity level Direct Labor Hours Total Cost January 9800 14.740.000 February 8500 13.250.000 March 7000 11.100.000 April 7600 12.000.000 May 8100 12.460.000 a. Compute the variable-cost and fixed-cost elements using high-low method b. Estimate the total cost if the company produces 7,053 units. 4.a Change in Variable Cost Change in DL Hour in VC Unit Variable Cost Fixed Cost 4.b Units Produced Variable Cost Fixed Cost Total Cost