Some Mixed Cost and Activity level data: Activity Volume Maintenance Month (patient-days) Cost Incurred January 9,000 $6,900 February 7,100 8,500 March 5,000 7,450 April 6,500 8,200 9,070 May 7,300 June 8,000 9,800 July 6,200 7,800 8,600 August 7,200 September 6,100 October 9,500 8,000 7,950 Using the High-Low method, compute: the variable cost per unit: . the fixed cost; and then . express the costs in equation form Y = a +bX