The following data have been extracted from the records of Puzzle, Inc.

a. Calculate the missing costs

b. Calculate the cost formula for mixed cost using the high-low method

c. Calculate the total cost that would be incurred for the production of 20,000 units

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

February 12,000 $21,000 Production level, in units ....... Variable costs ................. Fixed costs .................. Mixed costs........ Total costs................... August 18,000 $ ? 31,000 18,000 $70,000 $88,000