2. (30 points) Voyageurs Company collected the following data to assess certain costs that cannot be easily identified as either fixed or variable. Month Cost Units January 69,730 1,940 February 64,540 1,620 March 58,760 1,780 April 56,790 1,620 May 55,950 1,600 June 55,950 1,600 July 62,020 1,560 August 62,590 1,520 September 60,220 1,660 October 52,890 1,420 November 68,900 2,200 December 65,170 1,760 Voyageurs decided to use high-low method to estimate its cost function. Answer the following question using the high-law method. show your calculation. a) What is the slope coefficient? b) What is the constant (intercept)? c) What is the estimated cost function? d) What is the estimated total cost at an operating level of 2,000 units (show your calculation)? e) What is the estimated total cost at an operating level of 77,000 units?Voyageurs recently hired an NYU graduate, from the BSIMS in accounting program, to improve its cost system and decisionmaking process. The talented graduate suggested to use the leastsquare regression method instead of the high-low method. Using Excel or a similar application, run the leastsquare regression on the above data. You may copy and paste the data into Excel or download the provided Excel file from Testsuizzes. Answer the following question using your leastsquare regression. f] What is the slope coefficient? g] What is the constant {intercept}? h] What is the estimated cost function? i] What is the estimated total cost at an operating level of 2,000 units? j) What is the estimated total cost at an operating level of 77,000 units? k] How well does the regression explain the cost variation {explain you answer]? I] Explain the advantage and disadvantage of the highlow method? m] Explain the advantage and disadvantage of the leastsquare regression method