Sunland Company accumulates the following data concerning a mixed cost, using units produced as the activity level.

		Units Produced		Total Cost
March		9,970		$19,255
April		9,060		19,121
May		10,500		20,451
June		8,900		18,691
July		9,570		19,611

Compute the variable cost per unit using the high-low method. (Round answer to 2 decimal places e.g. 2.25.)

Variable cost per unit

$

Compute the fixed cost elements using the high-low method.

Fixed cost

Using the information from your answer to above part, write the cost formula. $? + $? per unit produced = Total cost