20Unit%20%231%20F%202022.pdf 717 100% Question #3 (9 Marks) You have been asked to estimate the total utilities expense for the upcoming month of October 2022. It has already been determined that utilities expense is a mixed cost in terms of its behavior. Accordingly, you must apply the High-Low Method in order to effectively estimate this cost. The following is some recent historical data provided by the accounting department: Recent Month Activity Level (Units) Utilities Expense April 2022 10,200 $31,230 May 2022 9,100 $28,640 July 2022 13,700 $39,780 August 2022 11,650 $35,220 September 2022 9,968 $29,985 Required: 1. Apply the High-Low Method to determine the following for utilities expense: (7 marks) a. Determine the High and Low months b. Variable cost per unit (round to 2 decimal places)