Sharpsburg, Inc. accumulated the following production and overhead cost data 25 pts for the past five months: Production (units) Overhead Cost January 10,600 $40,250 February 10,500 40,000 March 11,500 44,250 April 12,500 45,500 May 11,000 43,750 Required: Use the High Low method to calculate the variable cost per unit and fixed costs for Sharpsburg, Inc. What are the estimated total costs of overhead for the production of 12,000 units? Management approached you requesting an estimated overhead cost for their most aggressive plan, 40,000 units per month. How would you respond?