Use the following data for questions 1 - 6: Company ABC provides the following data about its operations from 2019, when it produced and sold 33,000 units, and from 2020, when it produced and sold 40,000 units. According to the company, all its costs are driven by the units produced and sold in the period: 2019 2020 Direct materials costs $321,750 $390,000 Direct labor costs $481,800 $584,000 Manufacturing overhead costs $2,357,525 $2,490,000 Selling costs $1,332,350 $1,472,000 Administrative costs $1,649,650 $1,699,000 1. Identify what kind of cost behavior each cost has and provide an explanation for each one. Cost behavior Explanation Direct materials costs Cost Direct labor costs Manufacturing overhead costs Selling costs Administrative costs 2. Use the high-low method to estimate a cost function for each cost. Please put your final answers in the table and show your work below it. Cost Cost function Direct materials costs Direct labor costs Manufacturing overhead costs Selling costs Administrative costs