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

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

	February	August
Production level, in units	10,100	20,200
Variable costs	$ 25,250	$?question mark
Fixed costs	?question mark	37,200
Mixed costs	20,550	?question mark
Total costs	$ 83,000	$ 123,400

Required:

Calculate the missing costs.

Calculate the cost formula for mixed cost using the highlow method.

Calculate the total cost that would be incurred for the production of 14,140 units.

Identify the two key cost behavior assumptions made in the calculation of your answer to partc.