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.