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

February August

Production level, in units $9,30016,740$

Variable costs $ $27,900$ $ $?$question mark

Fixed costs $?$question mark $31,000$

Mixed costs $27,218?$question mark

Total costs $ $86,118$ $ $125,252$

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 $11,589$ units.

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