Hallaway Inc. operates a chain of shops. The company's chief executive officer is interested in accumulating some information on the utility costs incurred by the company. You have been asked to analyze the following twelve months' data. Month January February March April May June July August September October November December Required: Utility Cost Number of Units S 10,200 15,000 S 10.600 15,600 $ 11,300 16,000 S 12,600 18,400 $ 12.800 19,600 $ 13,400 21,600 S 14,070 23,600 $ 14,000 22,400 S 12,400 19,000 S 12,200 18,000 $ 11,200 17,000 $ 11,800 18,000 Using the high-low method answer the below noted questions. The variable rate is $ per unit. Round your answer to the nearest penny. Using the high-low method answer the below noted questions. The variable rate is $ per unit. Round your answer to the nearest penny. Using the variable rate you entered above, the fixed cost per month is $. Round your answer to the nearest dollar. The CEO would like to understand what the advantages and disadvantages of the high-low method. From the list provided below, select the advantage of the high-low method. Enter the LETTER into the space provided. For instance, if you choose (B), enter the letter B. Listing of choices: The CEO would like to understand what the advantages and disadvantages of the high-low method. From the list provided below, select the advantage of the high-low method. Enter the LETTER into the space provided. For instance, if you choose (B), enter the letter B. Listing of choices: (A) This method uses two data points. (B) This method is objective. (C) This method uses all data points. (D) This method is subjective. (E) This method excludes outliers automatically