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EXERCISE 3-8 High-Low Method; Predicting Cost [LO2] The number of blood tests performed and the related costs over the last nine months in Brentline Hospital are given below: Required: 1. Using the high-low method, estimate the cost formula for blood tests. 2. Using the cost formula you derived above, what blood test costs would you expect to be incurred during a month in which 2,300 blood tests are performed? EXERCISE 3-9 Scattergraph Analysis; High-Low Method [LCh] Refer to the data in Exercise 3-8 for Brentline Hospital. Required: 1. Using Microsoft Excel, prepare a scattergraph using the data from Exercise 3-8. Plot cost on the vertical axis and activity on the horizontal axis. Use the "add trendline" feature of Microsoft Excel to fit a line through the points on your scattergraph