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:

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 $2,800$ cabinets are made.