Please help me with my accounting homework. I have attached the question below:

10-21 Estimating a cost function using the Account Analysis Approach. Khan Sunil Enterprises, a software engineering firm, uses the account analysis approach to identify the cost behavior of production costs for its premium software. The following details relate to the company's activities for June 2019 in which it produced 350 units. Total Variable Fixed Materials used in production $270,000 5270,000 * 10,000 Labor costs 134.000 5130,000 4,000 3103,000 100,000 3.000 Production facility costs Total production cost $507,000 500.000 * 17,000 Required 1. Describe the production cost in the equation form y= a +bX 2. Assume the company intends to produce 400 units next month, calculate the total production costs for the month. 3. Comment on the usefulness of the estimation to management of the company