The following data have been extracted from the records of Puzzle, Inc.: Production level, in units Variable costs Fixed costs Mixed costs Total costs February 11,600 $32,480 29,416 $94,696 24,360 32,800 $156,072 Required a. Calculate the missing costs. (Do not round intermediate calculations.) February August Production level, in units Variable costs Fixed costs Mixed costs Total costs 11,600 24,360 $ 32,480 32,800 29,416 $ 94,696 156,072 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.) Cost formula per unit