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The following data have been extracted from the records of Puzzle, Inc.: February 8,300 August 18,260 ? 38,800 Production level, in units Variable costs Fixed

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The following data have been extracted from the records of Puzzle, Inc.: February 8,300 August 18,260 ? 38,800 Production level, in units Variable costs Fixed costs Mixed costs Total costs $24.900 25,035 $88,735 $ 143,017 Required: a. Calculate the missing costs. (Do not round intermediate calculations.) Production level, in units Variable costs Fixed costs Mixed costs Total costs February August 8,300 18,260 $ 24,900 38,800 25.035 $ 88,735 $ 143,017 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 c. Calculate the total cost that would be incurred for the production of 11,620 units. (Do not round intermediate calculations.) Total cost d. Identify the two key cost behavior assumptions made in the calculation of your answer to part c. Cost behavior pattern is Relevant range

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