The Penquin Company Has Obtained the Following Data Required:
A) Using the High-Low Method, Determine the Cost

The Penquin Company has obtained the following data:
$\begin{array}{lll}\text { Mlonth }&\text { Indirect Production Costs }&\text { Direct Labor Hours }\\\text { July } & \$ 92,095 & 4,900 \\\text { August } & \$ 105,056 & 5,480 \\\text { September } & \$ 80,000 & 3,000 \\\text { October } & \$ 99,400 & 4,400 \\\text { November } & \$ 110,000 & 6,000 \\\text { December } & \$ 97,404 & 3,900\end{array}$
Required:
A) Using the high-low method, determine the cost function for the above data. Round to two decimal places.
B) If direct labor hours equal 10,000, what are the total expected indirect production costs?