28. Account Analysis. Water Safety, Inc., hires several instructors who provide weekly one-hour swim lesson to individuals. The company would like to estimate costs associated with its swim lessons on a weekly basis. Assume costs for towels, snacks, drinks, and instructor wages are variable costs. The accounting records indicate the following costs were incurred last week for 250 customer lessons: Towels, snacks, drinks $1,250 Instructor wages (hourly employees) $3,000 Manager (owner) salary $1,500 Pool rental $2,000 Required: a. Use account analysis to estimate total fixed costs per week, and the variable cost per lesson State your results in the cost equation form Y = f + vX by filling in the dollar amounts for fand v. b. Estimate the total costs for this coming week assuming 220 lessons will be provided