The Wildcat Company has provided the following information: Units of Output 30,000 Units 42,000 Units Direct materials $ 180,000 $ 252,000 Workers' wages 1,080,000 1,512,000 Supervisors' salaries 312,000 312,000 Equipment depreciation 151,200 151,200 Maintenance 81,600 110,400 Utilities 384,000 528,000 Total $2,188,800 $2,865,600 Required: Using the information provided above, a. calculate variable cost per unit and total fixed cost, and further identify the linear cost function equation b. estimate the total cost at 36,000 units of output