[7 marks] Maple Rose Leather is a medium-size business that specializes in the design, production and sale of high quality leather wallets, notebook covers and bags. For year 2020. the company gathered the following information on utility costs and shop equipment usage for the last six months. Month Utility Costs Shop Equipment Hours July $3.415 246 August 3,850 289 September 3.225 238 October 3.560 260 November 3.890 292 December 4,015 315 Instructions Using the high-low method of analyzing costs, answer the following questions and show computations to support your answer. (a) What is the estimated variable portion of utility costs per shop equipment hour? (1 mark) at is the estimated fixed Utility costs each month? (4 marks) s estimated that 240 shop equipment hours will be run in January, what is the expected total utility costs for January (2 marks)