Quinton Woodcraft Company (QWC) manufactures antique wooden cabinets to house modern televisions. QWC began operations in January of last year. Joe Quinton, the owner, asks for your assistance. He believes that he needs to better understand the cost of the cabinets for pricing purposes. You have collected the following data concerning actual production over the past year:

	Number of
Month	Cabinets Produced		Total Cost
January	840		$	21,400
February	3,650			32,500
March	1,910			29,700
April	650			18,400
May	1,620			28,100
June	1,260			27,900
July	1,150			25,300
August	1,750			31,000
September	2,340			32,200
October	2,980			31,900
November	3,290			32,800
December	400			16,700

b.	Using the high-low method, compute the total cost equation for the preceding data. (Round Cost per unit answer to 4 decimal places. Round your final answers to the nearest whole dollar amount.)

(1)	Compute the variable cost per unit.

(2)	Compute total fixed costs.

(4)	Calculate the total cost assuming 2,700 cabinets are made.