So Nice, You Do It Twice is a manufacturer of unicycles used for circus performers.

The following data has been collected from their financial records.

Assuming the relevant range extends to $700$ Unicycles per year and the data above

does not include an outlier, which of the following statements is correct? $($Assume a

high$-$low method is used to develop cost behavior equations$).$

Total monthly fixed costs are expected to be $$216,000.$

For each additional unicycle manufactured, costs are expected to increase by

$$318\mathrm{.}18.$

The manufacturing costs are variable costs because the per unit amount changes

with the activity level.

If $4,500$ unicycles are expected to be produced in a given year, total annual costs

would be $$1,548,000.$

None of the above are correct.