Question 3: High-Low Total: 25 marks Below are the processing costs of Hartley Products observed over the last 12 months: Units Month Processing Cost Produced 1 2 3 st 5 6 8,500 14,000 15,000 5,500 9,000 8,500 3,800 7,000 12,500 6,000 6,600 7.100 $51,000 57,000 60,000 38,000 53,000 52,000 33,100 41,000 54,000 40,000 40,600 42,000 No i o 12 Use the high low method to determine the variable cost per unit and fixed cost per month. Express your results in the form of a linear equation y=a + bx. Predict the total processing cost if 13,000 units are produced. Why do we use high low method