Cost Accounting Book: Cornerstone 3D edition by HANSEN, DON R

please show all works for Maximum credits

Given the following information

month HR Dept Cost #new hires # terminations

January $785,000 444 137

Feburay $569.000 276 250

March $603,000 219 138

April $445,000 343 99

May $463,000 355 75

June $489,000 298 83

July $400,000 196 47

August $423,000 258 92

September $469,000 307 101

October $538,000 389 175

November $667,000 402 23

December $403,000 361 10

Required:

A. Calculate an estimate of HR department costs using the hi-low method using # of new hires as the variable parameter.

B. Calculate an estimate of HR department costs using hi-low method using # termination as the variable parameter.

C. Which parameter do you feel is a better driver of HR cost?

thank you in advance for you help.