Facts: Mel's Market Research Company compiles information and advises clients on how to maximize earnings. The company hires college students to gather data. Mel's Market Research Company's records reveal the following monthly telephone records and costs: Calls Costs 2,000 $2,400 1,500 2,000 2,200 2,600 2,500 2,800 2,300 2,700 1,700 2,200 Part I Instructions (Individual Submission) Identify the fixed and variable cost elements for Mel's Market Research Company using the high-low method. (a) What is the total variable cost per call? Show your calculations. (5 pts) (b) What is the total fixed cost? Show your calculations. (5 pts)