Amber Billie, a seafood restaurant, has store hours fluctuate from month to month. Its utilities costs and hours of operation for the past six month are as follow. Month Hours of operation 275 300 350 250 225 200 Utilities cost 3 240 3 900 3 800 3 200 2 700 2 600 April May June July August September Required a) Use the high-low method to estimate the cost behavior for the restaurant's utilities costs, assuming that variable costs vary in proportion to the hours of operation. Expression the cost behaviour in a cost function (Y a +bX). (6 marks) b) During October, Amber Billie will be opened for 235 hours. Predict the restaurant's total utilities cost for October. (2 marks) c) What is the main drawback of high-low method? What problem could an outlier cause if the high-low method is used? (2 marks)