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Rooney Boat Company makes inexpensive aluminum fishing boats. Production is seasonal, with considerable activity occurring in the spring and summer. Sales and production tend to decline in the fall and winter months. During year 2, the high point in activity occurred in June when it produced 203 boats at a total cost of $157,530. The low point in production occurred in January when it produced 30 boats at a total cost of $52,000. Required a. Use the high-low method to estimate the amount of fixed cost incurred each month by Rooney Boat Company. b. Determine the total estimated cost if 170 boats are made. Fanning Trophies makes and sells trophles it distributes to little league ballplayers. The company normally produces and sells between 7,000 and 13,000 trophies per year. The following cost data apply to various activity levels: Required Complete the preceding table by filling in the missing amounts for the levels of activity shown in the first row of the table. (Round "Cost per unit" answers to 2 decimal places.)