Westerville Company accumulates the following data concerning a mixed cost, using units produced as the activity level.
Units Produced
Total Cost
March
10,000
$18,000
April
9,000
16,650
May
10,500
18,580
June
8,800
16,200
July
9,500
17,100
(a)Compute the variable- and fixed-cost elements using the high-low method.
(b)Estimate the total cost if the company produces 9,200 units.