The following data have been extracted from the records of Puzzle Incorporated:

February August

Production level, in units $9,40020,680$

Variable costs $ $22,560$ $ $?$question mark

Fixed costs $?$question mark $39,300$

Mixed costs $19,612?$question mark

Total costs $ $81,472$ $ $125,238$

Required:

Calculate the missing costs.

Calculate the cost formula for mixed cost using the high$$low method.

Calculate the total cost that would be incurred for the production of $15,040$ units.

Identify the two key cost behavior assumptions made in the calculation of your answer to part c$.$