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13. The following is information about the units produced and the total manufacturing costs for Amna's Rug Company for the past six months. Month Number of units produced Total manufacturing costs January 28,700 $61,400 February 31,000 $66,000 March 23,000 $50,000 April 26,000 $56,000 May 35,000 $68,000 June 29,000 $62,000 Amna's Rug Company uses the high-low method to estimate its costs. Answer the following questions: a. What is the variable cost per unit? (2 marks) b. What is the monthly xed manufacturing cost? (2 marks) c. Write the cost equation that could be used to predict Rose's Rug Company's total manufacturing costs. (1 mark) d. What will the total monthly manufacturing costs be if the company produces 28,000 units? (1 mark)