A company has collected the following information about operating expenditures for delivery services for the past five years

Year	Miles	Operating Costs
2013	55,000	195,000
2014	70,000	210,000
2015	50,000	180.000
2016	65,000	205,000
2017	85,000	225,150

A. Using the high-low method, what is the cost estimate for variable costs for 2018?

B. What is the cost estimate for fixed costs for 2018?

C. What is the best estimate of total operating expenses for 2018 using the high-low method based on total expected miles of 60,000?