Tala Company is developing a cost function for its total costs using the high-low method. The following data have been collected for the past year: Quarter Total Costs 5,000 350 7,000 3,000 1,000 Calculate the following amounts: d. The variable cost per unit b. The fixed cost The estimated total cost for 9,000 units (25 marks) The following data were collected for Salem Compagny the last six months of operations: Month January | Total.com $276,000 $273.500 March April S270.000 4.6.30 3.960 3.900 1.720 May June 220.000 Compute the cost function using the high-low method