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

Production level, in units Variable costs Fixed costs Mixed costs Total costs

	February	August
Production level, in units	8200	19,680
Variable costs	$22,140	$?
Fixed costs	?	33,700
Mixed costs	23,864	?
Total costs	$79,704	$133,890

Required:

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 13,302 units.

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