Waldorf Limited is a capital-intensive business that manufactures scuba tanks. Financial information for the last six months ending December 2019 reveals the following:

Month	Scuba tanks sold	Production overheads ($ thousands)
July	120	23.2
August	100	21.1
September	120	25.2
October	140	26
November	180	33.5
December	160	31.7

Use the high-low method to answer the following:

Estimate the variable production overhead cost per scuba tank.

Estimate the fixed production overhead cost.

Estimate the total production overheads for January if the company expects sales of 210 scuba tanks in that month.