Toyota Inc has accumulated the following data for the past 5 months:

Number of units Total overhead cost August 2,250 $39,820

September 2,340 $38,650

October 2,180 $37,880

November 2,080 $35,830

Toyota Inc, uses the high/low method of separating mixed costs into variable and fixed components. Required: A. Calculate the variable overhead costs per unit and the total fixed overhead costs. B. If the company expects to produce 3,000 units in January, what will the estimated total overhead cost be?