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A department of Alpha Co. incurred the following costs for themonth of September. Variable costs and the variable portion ofmixed costs are a function of the number of units of activity:Activity level in units 5500Variable costs $ 9700Fixed costs 31000Mixed costs 20500Total costs $61200During October the activity level was 8500 units and the totalcosts incurred were $71500.Required:(a) Calculate the variable costs fixed costs and mixed costsincurred during October. Do not round your intermediatecalculations.October:Variable cost $Fixed cost $Mixed cost $(b)Use the highlow method to calculate the cost formula for mixedcost. (Do not round your intermediate calculations. Round youranswers to 2 decimal places.Cost formula = $ + $ per unit