2. Lalor, Inc.'s total Sales Revenue in the month of October was $154,000. All of Lalor's costs are mixed costs. The month of September's sales and production activity was low at 1,600 units and total mixed costs were $82,000. October was a month of high activity with total mixed costs $127,000 and sales & production units 3,800. a) Calculate Lalor's estimated fixed cost using the high-low method (round to nearest $1). b) Refer to the data above. Using only the data provided, calculate Lalor's Net Income for the month of October (round to nearest $1)