Goose Island Theme Park provides the following data on the costs of maintenance and the number of visitors for the last 3 years: Required: Use the high-low method to estimate the fixed cost of maintenance annually and the variable cost of maintenance per visitor. What is the cost formula? The company expects a record 2, 600,000 visitors next year. What would be the estimated maintenance cost? Company management is considering eliminating the maintenance department and contracting with an outside firm. Management is especially concerned with the fixed cost of maintenance. The maintenance manager tells you, the cost analyst, that 2, 375,000 is an outlier and should not be used in the analysis. Assume that this will lower estimated fixed costs. Is it ethical to treat this observation as an outlier? (Show calculations to support your answer, if necessary.)