Assume RCA Cable Company has the following information available about fleet miles and operating costs for its service department: Year Fleet Miles Operating Costs 2018 123,500 $114,350 2019 181,500 $157,850 Using the high-low method, develop a cost-estimating equation for total annual operating costs.

That is, calculate:

a) the variable cost per mile

b) total fixed costs

c) the total annual cost equation.