The following data have been extracted from the records of Puzzle, Inc. FebruatyAugust 18,000 2.000 Production level, in Variable costs Fixed costs Mixed costs Total costs 21,000 S7 1,000 18,000 $70,000 $88,000 Required: a. Calculate the missing costs.(Do not round intermediate calculations.) FebruaryAugust 12,000 S 21.000 Production level, in units Variable costs Fixed costs Mixed costs Total costs 18.000 1,000 18,000 $ 70,000$ 88,000 b. Calculate the cost formula for mixed cost using the high-low method. (Do not round intermediate calcufations. Round cost" to 2 decimal places.) Cost formula per unit c. Calculate the total cost that would be incurred for the production of 20,000 units. (Do not round intermediate calculations.) Total cost d. Identify the two key cost behavior assumptions imade in the calculation of your answer to partc