The data for monthly utility costs and units of production for Acme Company is posted below. Use the high low method to determine the fixed vs. variable component of the utility costs:

	Units Produced				Total Utility Cost
July			21,550				$44,415
August			38,304				57,456
September			43,092				65,835
October			26,334				45,486
November			47,880				89,176
December			45,486				74,214

Variable cost per unit produced: __________________

Fixed costs: ____________________________

What would the electricity costs be if 40,000 units were produced in one month? ________________