Wasderf 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	34
August	100	31.3
September	120	36
October	140	37.4
November	180	46.1
December	160	43.7

Question 31 (2 marks): Use the high-low method to estimate the variable production overhead cost per scuba tank.

Question 32 (2 marks): Estimate the fixed production overhead cost.

Question 33 (2 marks): Estimate the total production overheads for January if the company expects sales of 210 scuba tanks in that month.