Using the high-low method, a) estimate the variable production overhead cost per unit, b) estimate the fixed production overhead cost

Wetraw Limited manufactures scuba tanks. The following information was obtained for the six months ending December 2020: Month Scuba tanks sold Production overheads ($ thousands) July 130 34.8 August 190 49 September 120 34.6 October 150 36.7 November 100 29.2 December 160 43.7