Gibson Boat Company makes inexpensive aluminum fishing baats. Production is seasonal, with considerable activity occurring in the spring and summer. Sales and production tend fo decline in the fas and winter months. During year 2 , the high point in activity occurred in June when it produced 208 boats at a total cost of $167,570. The low point in production occurred in January when it produced 37 boots at a total cost of $53.000. Required a. Use the high-low method to estimate the amount of fixed cost incurred each month by Gibson Boat Company. b. Determine the total estimated cost if 190 boats are made