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

	February	August
Production level, in units	8,200	14,760
Variable costs	$ 19,680	$ ?question mark
Fixed costs	?question mark	37,300
Mixed costs	21,176	?question mark
Total costs	$ 78,156	$ 104,921

Required:

Calculate the missing costs.

Calculate the cost formula for mixed cost using the highlow method.

Calculate the total cost that would be incurred for the production of 10,585 units.

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