a. Melbourne Professional Academy provides continuing professional education for professional accountants. James Matamata has recently joined the company as a Senior Management Accountant. He is seeking information regarding the company's cost structure. The following information has been gathered for the first eight months of the current year Seminars delivered Costs incurred ($) January 15 20,600 February 16 21,800 March 11 18,200 April 13 19,400 May 14 20,000 June July 12 August 820 15,800 18,700 10 17,000 Required (show your calculation): i) Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month