how to answer question 3 using differential analysis

(a) Saratech Company is a manufacturing company that mainly produces semiconductor products. TABLE 2 is the detail of the number of output and costs of production for the second half of 2021. The current market price of a unit of semiconductor products is RM28.80. Using the information provided in TABLE 2 to solve the following questions. TABLE 2 Month Total Output (Units) Total Costs (RM) July 2021 8,500 149,000.00 August 2021 6,700 125,600.00 September 2021 6,570 123,910.00 October 2021 5,900 115,200.00 November 2021 7,250 132,750.00 December 2021 7,700 138,600.00 At the beginning of January 2022, Saratech Company received an order from a customer with a one-time order of 3,500 units. However, the customer requests a 25% special discount on the current market price. As a finance executive of the company, the Sales Manager asks you to perform the relevance analysis to decide whether the company should accept this special order or not. Please use the total output for December 2021 (7,700 units) to perform the differential analysis. (a) Saratech Company is a manufacturing company that mainly produces semiconductor products. TABLE 2 is the detail of the number of output and costs of production for the second half of 2021. The current market price of a unit of semiconductor products is RM28.80. Using the information provided in TABLE 2 to solve the following questions. TABLE 2 Month Total Output (Units) Total Costs (RM) July 2021 8,500 149,000.00 August 2021 6,700 125,600.00 September 2021 6,570 123,910.00 October 2021 5,900 115,200.00 November 2021 7,250 132,750.00 December 2021 7,700 138,600.00 (i) Calculate the variable costs using the high-low method. (ii) Calculate the fixed costs using the high-low method