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

	February				August
Production level, in units		11,800				25,960
Variable costs	$	33,040			$	?
Fixed costs		?				32,500
Mixed costs		29,120				?
Total costs	$	94,660			$	161,212

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.)

cost formula _____ + _____ per unit

c. Calculate the total cost that would be incurred for the production of 16,949 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 ____