Swifty, Inc., produces amplifiers. Each unit sells for $800. Below is information on production/sales and costs for 2016: Production and Sales in Units Selling and Admin. Costs Production January February March April May June July August September October November December Total Average cost per unit 105 118 97 106 116 126 129 133 137 126 125 109 1,427 Costs $88,900 96,900 83,400 90,100 95,600 103,100 106,100 109,300 112,720 103,800 103,800 92,000 $23,600 25,300 22,300 23,600 24,700 26,200 27,000 27,500 27,660 26,500 25,900 24,200 $304,460 $213.35669 $1,185,720 $830.91801 Use the high-low method to identify the fixed and variable cost components for both production costs and selling and administrative costs Fixed cost Variable cost Production costs Selling and administrative costs