4. Employees of Chelsea, a financial consulting firm, often travel to client sites for project meetings. The firm's business manager is attempting to better understand the costs associated with the employees' company cars. Below is data for the first four months of the year related to miles incurred and costs associated with the cars, including leases, insurance, maintenance, and gas. Use the high-low method to calculate the fixed costs associated with the company cars. Mileage 450 Jan. Feb. Mar Apr. 325 418 380 Costs $29,300 $22,550 $27,572 $25,520 a $0.54 b. $3.215 CS5.000 d $4.500