4. The management of Fagundes Corporation would like to have a better understanding of the behavior of its inspection costs. The company has provided the following data: Direct Labor-Hours Inspection Cost February ..... 4.944 $59,381 March 4,875 $58,787 April .... 4,918 $59,164 May ........... 4,937 $59,299 June ..... 4,903 $59,022 July ............. 4,943 $59,363 August ... 4,942 $59,342 September... 4,946 $59,409 October....... 4,966 $59,565 Management believes that inspection cost is a mixed cost that depends on direct labor-hours. Required: Estimate the variable cost per direct labor-hour and the fixed cost per month using the high-low method. (10%)