The Michigan Manufacturing Company has provided the following information: Units of Output 31,000 Units 45,000 Units $ 443,520 1,663,200 322,000 166,320 86,000 580.800 $2,528,720 $3,261,840 Direct materials Workers' wages Supervisors' salaries Equipment depreciation Maintenance Utilities Total S 316,800 1,188,000 361,000 166,320 75,000 422.400 Using the high-low method and the information provided above, a. identify the linear cost function equation and b. estimate the total cost at 38,000 units of output