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

	February	August
Production level, in units	11,800	27,140
Variable costs	$ 31,860	$ ?question mark
Fixed costs	?question mark	32,700
Mixed costs	28,772	?question mark
Total costs	$ 93,332	$ 166,044

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 16,913 units.
4. Identify the two key cost behavior assumptions made in the calculation of your answer to part c.