Mears Production Company makes several products and sells themfor an average price of $75. Mears' accountant is considering twodifferent approaches to estimating the firm's total monthly costfunction, account analysis and high-low. In both cases, she usedunits of production as the independent variable. For the accountanalysis approach, she developed the cost function by analyzingeach cost item in June, when production was 1,900 units. Thefollowing are the results of that analysis:

Cost Item	Total Cost	Variable Cost	Fixed Cost
Direct materials	$7,220	$7,220	$0
Direct labor	$9,500	$9,500	$0
Factory overhead	$8,670	$5,510	$3,160
Selling expenses	$6,470	$2,850	$3,620
Administrative expenses	$4,700	$0	$4,700
Total expenses	$36,560	$25,080	$11,480

For the high-low method, she developed the cost function using thesame data from June and data from May, when production was 2,350units and total costs were $43,350.

After developing the two cost functions, the accountant usedthem to make predictions for the month of October, when productionwas expected to be 2,250 units.

REQUIRED [ROUND UNIT COSTS TO THE NEAREST CENT ANDTOTAL COSTS TO THE NEAREST DOLLAR.]

Part A
1. Using account analysis, what was the accountant's estimate oftotal fixed costs for October?    

2. Using account analysis, what was the accountant's estimate oftotal variable costs for October?   

Part B
1. Using the high-low method, what was the accountant's estimate oftotal fixed costs for October?    

2. Using the high-low method, what was the accountant's estimate ofvariable costs per unit for October?