Please answer both A and B

Wanton Boat Compary makes inexpensive aluminum fishing boats. Producton is seasonal, with considerable activity occurring in the sping and summer. Sales and production tend to decline in the fall and winter months. During year 2 , the high point in activity occurred in Jure when it produced 205 boats at a total cost of $166,060. The low point in production occurred in January when it produced 31 boats at a total cost of $46,000 Pequired 0. Use the hightiow method to estumate the amount of foed cost incurred each month by Walton Boat Company. b. Determine the total estimated cost if 110 boats are made