Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level.

		Units Produced		Total Cost
March		9,990		$18,220
April		8,870		16,652
May		10,500		19,020
June		8,700		16,212
July		9,350		17,082

A. Compute the variable cost per unit using the high-low method. (Round variable cost per unit to 2 decimal places e.g. 12.25.) B. Compute the fixed cost elements using the high-low method. (Round answer to 0 decimal places, e.g. 5,275.)

C. Estimate the total cost if the company produces 8,400 units. (Round answer to 0 decimal places, e.g. 5,275.)