Groceries is an online retailer of a large veracity of groceries in Paramagnet. The company's accountant, Jim Slater is concerned with delivery costs has recently compiled the costs for the firms' Delivery Department. used the kilograms of groceries loaded at the company's loading dock to quantify the Department's activity. Jim presents the following data for analysis. Using the high-low method, calculate: a. The variable cost per unit of cost driver. b. The fixed cost, and c. Write the cost equation based on high-low method. Using the equations estimated is Part 1 (e) the Delivery Department's costs for a month when loads totaling 4, 500 kilograms are moved. Construct an Excel spreadsheet which used least squares regression analysis to estimate the variable and fixed components for the Delivery Department costs. Determine a. The variable cost per unit of cost driver. b. The fixed cost, and c. Write the cost equation based on the least squares regression equation for the Department's costs. Using the equation from Part 3 (c) predict the Delivery Department's costs for a month when loads 4, 500 kilograms are moved. What is the value of R^2 and what does the R^2 value mean? Why do the cost predictions estimated using the high-low and regression methods differ? Which method do you recommend? Justify your