The cost data for Evencoat Paint for the year 2019 is as follows:

Month	Gallons of Paint Produced				Equipment Maintenance Expenses
January		110,000				$70,700
February		68,000				66,800
March		71,000				67,000
April		77,000				68,100
May		95,000				69,200
June		101,000				70,300
July		125,000				70,400
August		95,000				68,900
September		95,000				69,500
October		89,000				68,600
November		128,000				72,800
December		122,000				71,450

A. Using the high-low method, express the companys maintenance costs as an equation where x represents the gallons of paint produced. Then estimate the fixed and variable costs.

Fixed cost $

Variable cost $

B. Predict the maintenance costs if 90,000 gallons of paint are produced.

Maintenance cost $

C. Predict the maintenance costs if 81,000 gallons of paint are produced.

Maintenance cost $

D. A scatter graph of the cost data is below.

Using the information below from Planters, Inc., what is the cost per unit under both variable and absorption costing?

Production	6,000
Direct Materials	$210
Direct Labor	270
Variable Manufacturing Overhead	110
Fixed Manufacturing Overhead	660,000

	Variable Method	Absorption Method
Cost per unit	$	$