please answer 10 and 12. will upvote asap

Question 10 Unicargo Distribution Company purchases small imported trinkets in bulk, packages them, and sells them to retail stores. The managers are conducting an inventory control study of all their items. The following data are for one such item, which is not seasonal. Use a trend projection to estimate the relationship between time and sales (state the equation). Calculate forecasts for the first four months of the next year. Month units 1 53 2 54 3 55 58 4 5 6 7 8 9 10 11 12 60 54 75 59 67 69 75 73 79.61: 81.60: 83.59: 85.59 3 F None of the choices is correct 75.62; 77.61: 79.61; 81.60 81.45; 83.42: 85.39; 87.36 77.61: 79.61; 81.60: 83.59 Question 12 The cross over point for two types of machine producing widgets is 25,000 units. Machine A has a fixed cost of P100,000 and a variable cost of P8 per widget. Machine B has a fixed cost of P250,000. What is the variable cost of Machine B? P4.00 P2.00 P12.00 3 pt OP20.00 O P10.00