The following data has been taken from the records of ABC Company for the year 2015
| Month | Units Produced | Total Cost (SAR) |
| January | 3,500 | 35,500 |
| February | 3,750 | 35,750 |
| March | 4,000 | 36,000 |
| April | 4,250 | 36,250 |
| May | 4,500 | 38,000 |
| June | 4,750 | 43,000 |
| July | 2,750 | 32,000 |
| August | 3,250 | 32,500 |
Required:
Using the high-low method of analysis, find out variable cost, fixed cost and determine a cost function.
