Kuwait Dental Clinic has incurred the following overhead costs during the past year.

Month	Number of Dental tests	Overhead costs (Y)	Month	Number of Dental tests	Overhead costs (Y)
January	9,800	173,500	July	13,000	190,200
February	6,000	155,200	August	9,500	171,900
March	6,800	169,100	September	9,500	173,400
April	7,500	170,400	October	8,700	170,800
May	9,200	172,300	November	14,000	195,200
June	10,200	175,900	December	13,500	198,800

Required: Use the high-low method,

1. What is the variable overhead costs per one test?
2. What is the total fixed overhead costs of the Clinic?
3. Predict the level of Clinics overhead costs that would be incurred during a month when 17,000 tests are taken.

please make sure the answer is correct 100%