Brian currently charges a fixed fee of $500 per trip for a party of four people. However, he has noted that overall fuel costs vary based on "miles upriver". He is considering changing his guide fee to charge customers separately for estimated fuel costs. Below is Brian's log data for 15 typical days showing "miles upriver" and "total fuel cost". Trip Miles Upriver Fuel Cost 55 $ 181 61 201 33 145 42 163 73 219 37 141 49 177 55 183 66 201 36 153 43 163 12 67 211 13 52 171 14 54 183 15 46 163 Average 51 177 1. Manually plot the data on the accompanying chart. 2. Read chapter 5 in Accounting for Managers, particularly section 5.2 (Cost Estimation Methods) and input the data into an excel worksheet. Then, in your spreadsheet: a. Use Excel to create a chart of the data > you want to use chart type "Scatter" b. Calculate the fixed and variable portions of the cost using the "High-Low" method as described in section 5.2 of AFM. c. Calculate the fixed and variable portions of the cost using "Regression Analysis" d. IMPORTANT! What real-world story of fuel use do the equations reveal? Use the numbers to understand Brian's business! Tell your story. e. What might be a good way for Brian to charge for fuel