LES RODA 10 Points The following information is taken from Goofy Avionics Testing Service: Number of Tests Performed Total Cost of Testing January February March April May June July August September October November December 61,000 55,000 50,000 72,000 78,000 81,000 90,000 108,000 111,000 128,000 140,000 132,000 $1,420,000 1,340,000 1,230,000 1,430,000 1.440,000 1,540,000 1,590,000 1,610,000 1,700,000 1.720,000 1,860,000 1,810,000 Required: Using the high-low method, determine the following: a The variable cost per test. The total fixed cost of operating the testing facility. Prepare an estimating formula for the cost of tests. The expected cost for a month if 125,000 tests are perfomed. e