Q4. A plastic product is manufactured by SLT Company. For total costs, the company estimates the cost function. The number of units is the cost driver. The following details were gathered:

(2 Marks)

Month	Units	Total Cost (SAR)
March	4,370	44,300
April	4,680	44,600
May	5,000	45,000
June	5,300	45,400
July	5,600	47,500
August	5,900	57,500
September	3,400	40,000
October	4,100	40,625

Use the high-low analysis method and answer the following:

1. Calculate Variable Costs and fixed costs.
2. Determine the cost function.