Wyoming Company makes windmills. The company has the following total costs at the given levels of windmill production:

\begin{tabular}{cc}

\hline Units Produced & Total Costs \\

\hline 20 & $\$ 16,000$ \\

30 & 20,000 \\

40 & 24,000 \\

50 & 28,000 \\

\hline

\end{tabular}

1. Use the scattergraph method to estimate the fixed and variable elements of Wyoming's total costs.

2. Compute the total cost of making 44 windmills, assuming that total fixed costs are $\$ 8,000$ and that the variable cost rate computed in (1) does not change.