I can't seem to get Part B #1 correct. Please help/answer question B number 1 with steps on how you got thy answer please! thank you

Mears Production Company makes several products and sells them for an average price of $80. Mears' accountant is considering two different approaches to estimating the firm's total monthly cost function, 1) account analysis, and 2) high-low. In both cases, she used units of production as the independent variable. For the account analysis approach, she developed the cost function by analyzing each cost item in June, when production was 1,500 units. The following are the results of that analysis: Cost Item Total Cost Variable Cost Fixed Cost Direct materials $6,750 $6,750 $0 Direct labor $7,350 $7,350 $0 Factory overhead $7,370 $4,350 $3,020 Selling expenses $5,450 $1,650 $3,800 Administrative expenses $3,450 $0 $3,450 Total expenses $30,370 $20,100 $10,270 For the high-low method, she developed the cost function using the data from June above and data from August, when production was 2,400 units and total costs were $43,279. After developing the two cost functions, the accountant used them to make predictions for the month of October, when production was expected to be 1,775 units. REQUIRED (ROUND UNIT COSTS TO TWO DECIMAL PLACES AND TOTAL COSTS TO THE NEAREST DOLLAR.] Part A (5 tries; 5 points) 1. Using account analysis, what was the accountant's estimate of total fixed costs for October 10270 correct 2. Using account analysis, what was the accountant's estimate of variable costs per unit for October? 13.4000 correct Part B (5 tries; 5 points) 1. Using the high-low method, what was the accountant's estimate of total fixed costs for October? Incorrect 25454 correct 2. Using the high-low method, what was the accountant's estimate of total variable costs for October? Submit Answer You have entered that answer before Incorrect. Tries 3/5 Previous Tries