Bus tours Company has incurred the following bus maintenance costs during the tourist season. No. of Costs of on board Passengers flight services (Y) (X) January 2450 63500 February 1750 62100 March 1950 79100 April 1875 81400 May 2300 82300 June 2550 85900 July 3250 100200 August 2375 81900 September 2375 83400 October 2175 80800 November 3750 94100 December 3625 98800 Required: A. Use the high-low method to estimate the variable costs per one mile driven, and the total fixed costs. (40 points)