5-35. Methods of Estimating Costs: High-Low, Ethical Issues (LO51,2) Witherell Musum of Technology (WMT) provides the following data on the costs of maintenance and the number of visitors for the last four quarters: Required a. Use the high-low method to estimate the fixed cost of quarterly staffing and the staffing cost per visitor. b. The museum expects a record 22,500 visitors next quarter because several new conventions have been scheduled. What would be the estimated staffing costs? c. The director of the museum is considering contracting with an outside firm for most staffing. The director is especially concerned with the fixed costs of staffing. The museum director tells you, the cost analyst, that 16,625 visitors is an outlier and should not be used in the analysis. Assume that this will lower estimated fixed costs. Is it ethical to treat this observation as an outlier