Units Total cost ( SAR ) The following data has been extracted from the records of ANC Company

Month Units total cost

January 4,000 54,500

February 4,500 55,000

March 5,250 59,000

April 5,500 60,500

May 4,750 58.000

June 5,000 58.500

Using High - low method , find out

a . Variable cost

b . Fixed cost (using highest units and highest total cost)

C. Cost function using the high - low method.