2, CPE for CPAs, Inc., provides continuing professional education for certified public accountants. The company is relatively new and management is seeking information regarding the company's cost structure. The following information has been gathered for the first six months of the current year: (4 marks) Costs Incurred $15,200 $17,000 $19,400 $21,800 $20,000 $18.200 Seminars Offered January.... February March April May 10 13 16 14 Required Using the high-low method, calculate the total cost at operating level of 30 seminar