Bella IT services gives classes on IT security. The company has been in business for a few years and management is seeking information regarding the company's cost structure in order to budget out for next year. The following information has been gathered since the inception of the business in July of the current year: Required: a. Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month. b. Calculate the estimated total costs if 25 seminars are offered in January