Question $1(20$ marks$)$ The following information relates to the operations of Takashi Ltd$.$ Takashi Ltd uses sales units to predict production costs. Required: a$.$ Use the high$-$low method to estimate the unit variable cost and total fixed cost. b$.$ If sales units are $5,000$ units, what is the amount of the estimated production cost? Takashi Ltd uses the regression method to estimate production cost and has the following results generated from Excel. Takashi Ltd uses sales units to estimate production costs. ANOVA Required: c$.$ What does the coefficient of $9\mathrm{.}118$ tell you? d$.$ Are sales units significant $($useful$)$ to predict production costs at the significance level of $10$ percent $(0\mathrm{.}10).$ Briefly explain your answer. e$.$ What does R$-$Square $0\mathrm{.}6811$ tell you?