Hi there I am having trouble with these two problems, can someone help me out? Steps would be helpful if possible! Thank you in advance:)

1. The inspection department at the Rose Priegal Compayt inspects every third unit produced. The following information is available for the inspection department.

2004 Information:
Number of inspections 41,950
Inspection cost $77,273

2005 Iformation
Number of inspections 48,600
Inspection cost $83,790

Using the high-low method, determine the following
a. The variable cost element for inspection cost
b. The fixed inspection cost
c. The inspection cost that be expected if 45,000 units are inspected


2. Gator Corp manufactures camping equipment.ONe of the Gator's most popular products is its T102 tent which the company sells for $28 each. Gator sells about 9,000 of these tents each year through its mail-order business. Another camping equipment company, Treeclimb Corp., has approached Gator about purchasing 2,000 t102 tents. The tents would be the same as the t102 but they would bear the Treeclimb brand. Three climb is willing to pay $20 per tent. Although Gator has plents of plant capacity to produce the additional 2,000 tents, the company's manufacturing cost is $23 per unit, or $3 more than Treeclimb is willing to pay. The following per unit information petains to Gator's to produce 9,000 t102 tents:
Direct Material $9
Direct Labor $4
Variable manufacurting overhead 2
fixed manufacturing overhead 8
total $23

a. By what amount would Gator's operating income increase or decrease if the company accepts the special order?
b. Discuss the qualitative aspects of this special order decision.