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Below are the processing costs of Duraseal Products observed over the last 10 months: Use the high low method to determine the variable cost per unit and fixed cost per month. Express your results in the form of a linear equation y = a + bx. Month Units Produced Processing Cost 9,900 78,000 2 9,200 66,000 7,600 61,000 8.800 64,000 9,000 65,000 6,000 60,000 9.300 68.000 We assume the linear relation is Y-a + by High-Low method Units Produced Processing Cost High point Low point Slope Round to two decimal places Intercept: Assume the units level in August is 9600. 9600 The process cost will be Y Round to two decimal places