Grawburg Inc. maintains a call center to take orders, answer questions, and handle complaints. The costs of the call center for a number of recent months are listed below:

Calls taken Call center cost

April $7560 $81,960

May $7529 $81,773

June $7570 $82,025

July $7568 $81,997

August $7535 $81,816

September $7549 $81,895

October $7592 $82,156

November. $7579 $82,092

Acct 212

Fall 2021

Individual Project #2

Due: 10/18/2021

1.

Grawburg Inc. maintains a call center to take orders, answer questions, and handle

complaints. The costs of the call center for a number of recen

t months are listed below:

Calls Taken

Call Center Cost

April

7560

$

81,960

May

7529

$

81,773

June

7570

$

82,025

July

7568

$

81,997

August

7535

$

81,816

September

7549

$

81,895

October

7592

$

82,156

November

7579

$

82,092

Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken. Calculate the following using the high-low method:

- Variable Cost per unit produced (round to 2 decimal place):

- Overall Fixed Cost portion of Inspection Costs (round to 2 decimal place):

- Cost equation for Inspection Costs (in the linear equation format):

- Estimated Inspection costs when 973 units are produced (round to nearest whole dollar):