a. Use the high-low method to estimate the behaviour of the clinic's administrative costs based on patient load within the relevant range.Use an equation to express the results of this estimation method.b. Use the high-low method to estimate the behaviour of the clinic's administrative costs based on number of emergency procedures within the relevant range.Use an equation to express the results of this estimation method.c. Which cost driver best represents the relationship between activities and administrative cost and why?

Month Emergency Patients per Administrative appointments day costs ($) January 30 350 2780 February 32 125 1400 March 20 100 1200 April 30 250 2000 May 34 325 2380 June 38 225 1840 July 26 275 2040 August 24 75 820 September 34 175 1880 October 34 300 2220 November 26 150 1660 December 375 3220