Applying the hi low method determine fixed costs and variable costs per unit

Determine the linear equation in the form of y=mx+b

Month Miles Total Cost

January 80,000 $144,000

February 50,000 120,000

March 70,000 141,000

April 90,000 195,000

Fixed Costs:_________

Variable costs per unit:___________

Linear equaion in the form of y=mx+b______________