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2. (30 points) Voyageurs Company collected the following data to assess certain costs that cannot be easily identified as either fixed or variable. Month January February March April May June July August September October November December Cost 69,730 64,540 58,760 56,790 55,950 55,950 62,020 62,590 60,220 52,890 68,900 65,170 Units 1,940 1,620 1,780 1,620 1,600 1,600 1,560 1,520 1,660 1,420 2,200 1,760 Voyageurs decided to use high-low method to estimate its cost function. Answer the following question using the high-law method. show your calculation. a) What is the slope coefficient? b) What is the constant (intercept)? c) What is the estimated cost function? d) What is the estimated total cost at an operating level of 2,000 units (show your calculation)? e) What is the estimated total cost at an operating level of 77,000 units