Q4) Alta production, Inc., reported the following production costs for 12 months January through December. MonthTotal production cost, Units January February March April May June July August September October November December 460,000 300,000 480,000 550,000 570,000 310,000 440,000 455,000 530,000 250,000 700,000 490,000 300 220 330 390 410 240 290 320 380 150 450 350 a) Use the high-low method to write total cost equation. b) Assume Alta production, Inc., will produce 400 units next month. Calculate the total production cost for the month