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

February August

Production level, in units $11,20019,040$

Variable costs $ $28,000$ $ $?$question mark

Fixed costs $?$question mark $36,900$

Mixed costs $25,584?$question mark

Total costs $ $90,484$ $ $122,393$

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 $14,051$ units.

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