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

Required:

1. Calculate the missing costs.
2. Calculate the cost formula for mixed cost using the highlow method.
3. Calculate the total cost that would be incurred for the production of 9,840 units.
4. Identify the two key cost behavior assumptions made in the calculation of your answer to part c.

\begin{tabular}{lrr} & February & August \\ Production level, in units & 8,200 & 12,300 \\ Variable costs & $18,860 & $? \\ Fixed costs & ? & 34,300 \\ Mixed costs & 19,036 & ? \\ Total costs & $72,196 & $87,694 \\ \hline \hline \end{tabular} Calculate the missing costs. Note: Do not round intermediate calculations. Calculate the cost formula for mixed cost using the high-low Note: Do not round intermediate calculations. Round "Variable Calculate the total cost that would be incurred for the production of 9,840 units. Note: Do not round intermediate calculations. Identify the two key cost behavior assumptions made in the calculation of your answer to \begin{tabular}{lrr} & February & August \\ Production level, in units & 8,200 & 12,300 \\ Variable costs & $18,860 & $? \\ Fixed costs & ? & 34,300 \\ Mixed costs & 19,036 & ? \\ Total costs & $72,196 & $87,694 \\ \hline \hline \end{tabular} Calculate the missing costs. Note: Do not round intermediate calculations. Calculate the cost formula for mixed cost using the high-low Note: Do not round intermediate calculations. Round "Variable Calculate the total cost that would be incurred for the production of 9,840 units. Note: Do not round intermediate calculations. Identify the two key cost behavior assumptions made in the calculation of your answer to