2. (12 points) You have the following information from the records of a restaurant Sales Revenue Wage Cost January February March April May June July August September October November December TOTALS $11,200 13,000 14,900 19,100 22,000 24,200 26,300 27,400 23,500 20,100 18,200 16,000 S235,900 S5,300 6,100 6,200 7,000 9,000 9,600 9,700 10,100 8,300 7,600 8,000 7,100 S94,000 (4 points) Use the high-low method to calculate total fixed cost and total variable cost for the year. a. b. (8 points) Complete a regression analysis to determine total annual fixed and variable costs using the sales revenue and wage costs shown in a. Compare regression analysis results with the results obtained in a, and comment about the results between the two different methods used to find total annual fixed and variable costs