Question 10 (10 points) The financial manager in Keebee, Inc. has collected the following information regarding production activity and utilities cost in the past ten months. Month Number of units produced Utilities cost Jan 1,000 $19,000 Feb 1,300 $24,000 March 1,100 $18,000 April 1,600 $29,000 May 1,200 $22,400 June 1,500 $28,000 July 1,800 $31,000 Aug 2,000 $36,000 Sept 1,900 $33,000 Oct 1,700 $40,000 Using the high-low method, determine the variable cost per unit and the total fixed cost. Then, describe the cost behavior of utilities using an equation