Presented below are the production data for the first six months of the year for the mixed costs incurred by Gallup Company. Month Cost Units January €4,890 4,100 February 4,024 3,200 March 6,480 5,300 April 8,840 7,500 May 5,800 4,800 June 7,336 6,600 Gallup Company uses the high-low method to analyze mixed costs. a. How would the cost function be stated? b. What is the estimated total cost at an operating level of 5,000 units?
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