PROBLEM 4-9. High-Low, Profit Equation [LO 1] Crux, Inc., produces amplifiers. Each unit sells for $900. Below is information on production/sales and costs for 2016: Production and Sales in Units 105 January February March April May June July August September October November December Total Average cost per unit 117 97 106 115 125 128 132 138 126 124 108 1,421 Production Costs $ 88.860 97,600 83,007 89,600 96,200 103,500 105,670 108,550 112,978 104,200 102,750 91,050 $ 1,183,965 $833.19141 Selling and Admin. Costs $ 23,570 25,200 22,495 23,720 24,950 26,250 26,690 27,200 28,030 26,400 26,150 23,990 $ 304,645 $214.38776 REQUIRED a. Use the high-low method to identify the fixed and variable cost components for both produc- tion costs and selling and administrative costs. b. The company estimates that production and sales in 2017 will be 1,650 units. Based on this estimate, forecast income before taxes for 2017