Rundle Woodcraft Company manufactures "antique" wooden cabinets to house modern televisions. The Company began operations in January of last year. Sidney Myrick, 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 Total Cost Cabinets Month Produced January 850 $21,400 February 3,650 33,200 March 1,960 29,400 April 620 18,900 May 1,590 28,100 June 1,340 27,100 July 1,100 25,300 August 1,800 31,600 September 2,340 32,900 October 2,990 31,600 November 3,350 32,200 December 350 13,400 Required a. To understand the department's cost behavior, you decide to plot the points on graph paper and sketch a total cost line. (1) Enter the number of units and their costs in increasing order. b. Using the high-low method, compute the total cost equation for the preceding data. (1) Compute the variable cost per unit. (2) Compute total fixed costs. (4) Calculate the total cost assuming 1,800 cabinets are made