Yates Corp. wants to develop a cost equation for its administrative costs. The controller believes the appropriate cost driver is units produced. Last year's data are presented below: Units Month Produced January 32,500 February 37,700 March 24,700 April 40,300 May 49,400 June 42,900 July 53,300 August 45,500 September 26,000 October 48,100 November 61,100 December 54,600 Total 516,100 Average 43,008 Administrative Costs $ 24,288 27,720 17,820 30, 360 37,290 29,040 32,670 30,030 20, 460 34,320 40,920 36,630 $361,548 $ 30,129 Required: (a.) What is the equation for administrative costs using the high-low method? (b.) Prepare an estimate of administrative costs for a month when 30,000 units are produced