$1)$ Yates Corporation wants to develop a cost equation for its administrative costs. The controller believes the appropriate cost driver is units produced. Last year's data are presented below:

Required:

$($a$)$ What is the equation for administrative costs using the high$-$low method?

$($b$)$ Prepare an estimate of administrative costs for a month when $30,000$ units are produced.

Note: Round the variable cost per unit to $\backslash (\backslash$mathbf$\{4\}\backslash )$ decimal places. Round fixed costs and final answer to $2$ decimal places. $2)$ Yates Corporation wants to develop a cost equation for its administrative costs. The controller believes the appropriate cost driver is units produced. Last year's data are presented below:

Required:

$($a$)$ What is the equation for administrative costs using the regression analysis?

$($b$)$ Prepare an estimate of administrative costs for a month when $30,000$ units are produced.