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:

Month	Units produced				Administrative Costs
January		32,500			$	24,288
February		37,700				27,720
March		24,700				17,820
April		40,300				30,360
May		49,400				37,290
June		42,900				29,040
July		53,300				32,670
August		45,500				30,030
September		26,000				20,460
October		48,100				34,320
November		61,100				40,920
December		54,600				36,630
Total		516,100			$	361,548
Average		43,008			$	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.

NEED ASAP