please take a look at the file attached. show step to step solution plz

Rhetorix, Inc., produces stereo speakers. Each unit (a pair of speakers) sells for $860. Below is information on production/sales and costs for 2013: January February March April May June July August September October November December Total Average cost per unit Production and Sales in Units 105 117 96 106 117 126 129 133 137 126 125 109 1,426 $88,400 97,800 83,400 89,500 96,900 103,000 105,000 108,200 113,412 104,500 102,900 91,200 $1,184,212 Selling and Admin. Costs $23,700 25,100 22,100 23,300 24,200 27,000 26,400 28,000 27,635 26,800 26,500 23,500 $304,235 $830.44320 $213.34853 Production Costs a) Use the high-low method to identify the fixed and variable cost components for both production costs and selling and administrative costs. b) The company estimates that production and sales in 2014 will be 1,600 units. Based on this estimate, forecast income before taxes for 2014