Question 45 P5. Barns Company accumulates the following data concerning a mixed cost of utility, using units produced as the activity level. Units Produced Total Cost March 10,300 $15.950 April 8.500 13,250 May 7,000 11,000 7,600 12,000 July 8,100 12,460 Compute the variable-cost and fixed-cost elements using the high-low method. a. What will be Barn's variable rate per unit? b. What will be Barn's fixed cost? c. What will be Barn's utility cost behavior in a mathematical expression, Y = a +bX