Part B (6 tries; 5 points) 1. Using the high-low method, what is the accountant's estimate of total fixed costs for December? 2. Using the high-low method, what is the accountant's estimate of variable costs per unit for December?

Cost Item Total Cost $1,600 $4,800 $24,260 $9,670 $3,400 Variable Cost $1,600 $4,800 $21,600 $7,200 $0 Soap, cloths, and supplies Water Car wash labor Power for conveyor Supervisor and cashier To estimate the cost function parameters using high-low, she used the following total cost and activity data from July and August July $3,280 $1,640 $21,860 $9,680 $4,850 $41,310 8,200 Cost Item August $4,800 $2,400 $30,600 $13,100 $4,850 $55,750 12,000 Soap, cloths, and supplies Water Car wash labor Power for conveyor Supervisor and cashier Total Cars washed REQUIRED [ROUND PER-UNIT COSTS TO TWO DECIMAL PLACES AND TOTAL COSTS TO THE NEAREST DOLLAR. Part A (6 tries; 5 points) 1. Using account analysis, what is the accountant's estimate of total fixed costs for December? 2. Using account analysis, what is the accountant's estimate of for December? aria