As part of his job as a cost analyst, John Kelly collected the following information concerning the operations of the Machining Department: Observation Machine-hours Total operating costs January 8,028 $96,570 February 8,820 596,570 March $91,744 April 7,506 9,126 7.776 $97.900 May $92,700 (a) Use the high-low method to determine the cost function with machine hours as the cost driver Which month has the highest volume (spell out the full name of the monthy? Which month has the lowest volume (spell out the full name of the month)? What is the estimated variable cost per unit, using the high low method (do not include a dollar sign, do include decimals? What is the total estimated fixed cost using the high low method (do not include dollar sign or commas) (b) June's estimated machine hours are 8,800 What is the total cost at the new level of activity (do not include dollar sign of commas)? A