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The Cheyenne Hotel in Big Sky, Montana, has accumulated records of the total electrical costs of the hotel and the number of occupancy-days over the last year. An occupancy-day represents a room rented out for one day. The hotel's business is highly seasonal, with peaks occurring during the ski season and in the summer. Electrical Costs $ 9,660 10,185 $10,360 6,160 4,725 11.575 9,765 5,635 2,450 $ 4,550 $ 5,740 $ 7.770 Occupancy- Days 3,250 3,470 3,660 1,760 1,350 4,350 3,280 1,610 700 Month January February March April May June July August September October 1,300 1,640 2,220 November December Required: 1. Using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day. (Do not round your intermediate calculations. Round your Variable cost answer to 2 decimal places and Fixed cost element answer to nearest whole dollar amount) Occupancy Electrical Days Costs |High activity level Low activity level Change $ Variable cost per occupancy-day Fixed cost element