The total cost incurred in 2016 at various output levels in a factory have been measured as follows: Output UNITS TOTAL COST 20 6,566 32 6,510 34 6,800 46 6,985 48 7,380 1 When output is 80 units or more, another factory unit must be rented and fixed costs therefore increase by 100%. Variable cost is forecast to rise by 10% in 2017. Required: Calculate the estimated total cost for producing 100 units in 2017 (10marks) ES