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The processing costs and units processed Golden Manufacturing observed over the last 10 months are as follows: Month January February March April May June July August September October Units Produced Processing Costs 7,500 $ 44,000 11,000 $ 52,000 14,900 $ 59,000 5,500 $ 38,000 9,000 $ 47,000 8,500 $ 52,000 2,500 $ 28,000 7,000 $ 41,000 11,500 $ 52,000 6,000 $ 41,000 Using the High low method Calculate the Variable cost: Using the high low method calculate the Fixed cost: Predict the total processing cost if 10,500 units are produced