Kindly provide full calculation steps for reference.

b) 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 prepared for the last 6 months of 2021: 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: i) variable cost per unit; (5) ii) fixed cost; (7) iii) cost function; and (3) iv) operating cost incurred if the weight of fruits is 163,000 kg