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

	February	August
Production level, in units	11,200	20,160
Variable costs	$ 31,360	$ ?
Fixed costs	?	36,400
Mixed costs	32,148	?
Total costs	$ 99,908	$ 145,514

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 14,187 units.

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

Calculate the missing costs. Note: Do not round intermediate calculations. Calculate the cost formula for mixed cost using the high-low method. Note: Do not round intermediate calculations. Round "Variable rate" to 2 decimal places. Calculate the total cost that would be incurred for the production of 14,187 units. Note: Do not round intermediate calculations. Identify the two key cost behavior assumptions made in the calculation of your answer to part c