Question 4: High-Low Time: 30 minutes Total: 20 marks Below are the processing costs of Darnell Products observed over the last 10 months: Month 1 2 3 4 5 Units Produced 7,500 11,000 14,500 5,500 9,000 8,500 3,875 7,000 11,500 6,000 Processing Cost $44,000 60,000 58,000 20,000 47,000 52,000 24,000 41,000 52,000 41,000 6 7 8 9 10 a- 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. (14 marks) b. predict the total processing cost if 20,000 units are produced. (6 marks)