Rundle Boat Company makes inexpensive aluminum fishing boats. Production is seasonal, with considerable activity occurring in the spring and summer. Sales and production tend to decline in the fall and winter months. During year $2,$ the high point in activity pccurred in June when it produced $201$ boats at a total cost of $$168,700.$ The low point in production occurred in January when it produced $30$ boats at a total cost of $$49,000.$

Required

Use the high$-$low method to estimate the amount of fixed cost incurred each month by Rundle Boat Company.

p$.$ Determine the total estimated cost if $120$ boats are mache.

$\backslash$table$[[$a$.$ Fixed cost,$$140,700$