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Q2. The following data has been taken from the records of ABC Company for the year 2015: (1 Marks)

Month	Units Produced	Total Cost (SAR)
January	3,500	35,500
February	3,750	35,750
March	4,000	36,000
April	4,250	36,250
May	4,500	38,000
June	4,750	43,000
July	2,750	32,000
August	3,250	32,500

Required:

Using the high-low method of analysis, find out variable cost, fixed cost and determine a cost function.

Answer: