Graber and Johnson, Attorneys at Law, recently opened a law practice in the Northwest. Their goal is to generate a monthly net income of $10,000. They have initially set their billing rate at $150 per hour. Their billable hours in the first month of operations (January) were 150 and in the second month of operations (February) were 175 billable hours. The costs incurred at these levels for January and February are given below. A. Classify each cost as fixed, variable, or mixed using B. Use the high-low method to separate mixed costs into their fixed and variable components. Round the variable cost per billable hours to two decimal places. C. Compute the net income (loss) for January and February. Round the answer to two decimal places. D. If the attorneys exparct to average 200 billable hours each month, what do they need to set as a billing rate per hour to achieve their goal of generating $10,000 of monthly net income? Round the answer to two decimal places. Classify each cost as fixed, variable, or mixed using billable hours as the driver