The following data have been extracted from the records of Puzzle, Inc.:

	February				August
Production level, in units		10,900				21,800
Variable costs	$	27,250			$	?
Fixed costs		?				30,700
Mixed costs		23,048				?
Total costs	$	80,998			$	126,996

Required:

a. Calculate the missing costs. (Do not round intermediate calculations.)

b. Calculate the cost formula for mixed cost using the high-low method. (Do not round intermediate calculations. Round "Variable cost" to 2 decimal places.)

c. Calculate the total cost that would be incurred for the production of 16,350 units. (Do not round intermediate calculations.)

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