The following data have been extracted from the records of Riddle Co.:

	July			December
Production level, in units		9,500			15,200
Variable costs	$	23,750		$	?
Fixed costs		?			38,600
Mixed costs		20,855			?
Total costs	$	83,205		$	107,088

Required:
(a)	Calculate the missing costs. (Do not round your intermediate calculations. Omit the "$" sign in your response.)

	July			December
Production level, in units		9,500			15,200
Variable costs	$	23,750		$
Fixed costs					38,600
Mixed costs		20,855
Total costs	$	83,205		$	107,088

(b)	Calculate the cost formula for mixed cost using the high-low method. (Do not round your intermediate calculations. Round your answer to 2 decimal places. Omit the "$" sign in your response.)

Cost formula

=

$

+

$

per unit