The Western Company presents the production and cost data for the first six months of the 2015.

Month	Units produced	Mixed costs ($)
January	15000	45000
February	18000	56000
March	22000	60000
April	16000	48000
May	30000	75000
June	26000	62000

Required: Using the high-low point method, determine the followings:

1- Estimated variable cost rate.

2- Fixed cost.

3- Also determine the cost function based on data given above.