$\backslash$table$[[$Month$,$Production volume $($unis$),$Semin$-$variane$],[$January$,830,10000],[$February$,930,11000],[$March$,970,11400],[$April$,1020,11900],[,3750,44300]]$

Basic cost accounting, cost classification, behaviour and estimation

Calculate the variable and fixed components of semi variable production overheads by using the following:

a$)$ High$-$low method

b$)$ Least squares method