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:

Month January February March April May June July August September October November December Number of Cabinets Produced Total Cost $21,000 800 32,500 3,600 1,960 29,500 600 18,600 1,600 29,000 1,300 27,000 1,100 25,600 1,800 31,000 32,000 2,280 2,940 31,500 32,000 3,280 400 16,500