Winslow Inc., a manufacturing firm, manufactures tires. The company has supplied information from its accounting records for the last year.

	No. of	Factory
Month	Tires	Overhead
Jan	500,000	$900,000
Feb	600,000	$1,080,000
Mar	675,000	$1,250,000
Apr	575,000	$950,000
May	475,000	$900,000
Jun	525,000	$935,000
Jul	450,000	$790,000
Aug	550,000	$1,075,000
Sep	425,000	$830,700
Oct	562,500	$1,015,000
Nov	650,000	$1,295,000
Dec	537,500	$915,000

Using the high-low method, what is the variable factory overhead per tire? Using the rounded answer which you just input (above), what is the fixed cost for factory overhead? If the company increases their production of tires by 30% in any given month, would the factory overhead cost per tire increase, decrease, or stay the same?

Enter the number 1 if it would increase.

Enter the number 2 if it would decrease.

Enter the number 3 if it would stay the same. ASSUME the total cost of factory overhead equals $114,500 + (1.75 * number of tires manufactured).

What would the total cost equal if the company manufactured 543,800 tires? If the total cost of factory overhead equals $1,066,000 and the company manufactures 543,800 tires, what is the total factory overhead cost per tire manufactured?