(a) The following table shows the number of units produced each month and the total incurred. MONTH UNITS COST JUNE 200 50,000 JULY 500 75,000 AUGUST 300 55,000 SEPTEMBER 800 95,000 OCTOBER 700 80,000 NOVERMBER 600 80,000 DECEMBER 400 60,000 i ) Estimate the variable cost per unit and the fixed cost per month use high low method. ii. Calculate the regression line Y= a+bx