JuicyFruits Sdn. Bhd. involves in processing and packaging fruits at Bandar Segar. The operating costs incurred including fruits grading and packaging costs. The following are data on the operating cost and weights of fruits for the last 6 months of 2022:

Month	Fruits (kg)	Operating cost (RM)
July	33,500	63,460
August	30,000	64,200
September	50,200	79,200
October	55,000	80,450
November	43,200	73,440
December	48,500	81,700

Based on the above information, you are required to use the High-Low method to determine the followings:

a) variable cost per unit;

b) fixed cost;

c) cost function; and

d) operating cost incurred if the weight of fruits is 163,000 kg.