Super Rat Machine Works, a manufacturing firm, manufactures sprockets for the Tree Bicycle company. The company has supplied information from its accounting records for the last year. Month No. of Sprockets Factory Overhead Jan 10,000 $18,000 Feb 12,000 $21,600 Mar 9,500 $18,000 Apr 10,500 $18,700 May 8,800 $17,200 Jun 11,500 $19,000 Jul 9,000 $15,800 Aug 11,000 $21,500 Sep 11,250 $20,300 Oct 13,500 $25,000 Nov 13,000 $25,900 Dec 10,750 $18,300 Part 1: Using the high low method, what is the variable factory overhead per sprocket? A/ Using the rounded answer which you just input (above), what is the fixed cost for factory overhead?