(10 points - 5 each) The Ulney Clinic has the following monthly telephone records and costs: Calls Costs 2,000 $2,400 1,500 1,900 2,200 2,600 2,500 2.300 2.700 1,700 2,200 2,800 Instructions Identify the [1] variable and [2) fixed cost elements using the high-low method. LTRALE