The following data have been extracted from the records of Riddle Co.:

July

December

Production level, in units

9,500

15,200

Variable costs

$

23,750

$

?

Fixed costs

?

38,600

Mixed costs

20,855

?

Total costs

$

83,205

$

107,088

Required:

(a)

Calculate the missing costs. (Do not round your intermediate calculations. Omit the “$” sign in your response.)

July

December

Production level, in units

9,500

15,200

Variable costs

$

23,750

$

Fixed costs

38,600

Mixed costs

20,855

Total costs

$

83,205

$

107,088

(b)

Calculate the cost formula for mixed cost using the high low method. (Do not round your intermediate calculations. Round your answer to 2 decimal places. Omit the “$” sign in your response.)

Cost formula

=

$

+

$

per unit