Oki products, Ltd. has observed the following processing costs at various levels of activity over the past 10 months:

Month	Units produced	Processing cost
1	2500	$28,000
2	11000	$52,000
3	15,000	$59,000
4	5,500	$38,000
5	9,000	$47,000
6	8,500	$52,000
7	7,500	$44,000
8	7,000	$41,000
9	11,500	$52,000
10	6,000	$41,000

Required:

1. Prepare a scattergraph by plotting these data on a graph. Plot cost on the vertical axis and units produced on the horizontal axis. Fit a line to your plotted points by visual inspection.

2. What is the approximate monthly fixed cost? The approximate variable cost per unit processes Show your computations.