Month	Occupancy- Days	Electrical Costs
January	3,410	$	13,889
February	3,250	$	13,008
March	4,470	$	15,158
April	1,940	$	8,342
May	1,050	$	4,515
June	450	$	1,935
July	3,270	$	13,094
August	4,510	$	15,333
September	1,350	$	5,805
October	1,640	$	7,052
November	1,860	$	7,998
December	2,970	$	12,578

Using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day?

What other factors other than occupancy-days are likely to affect the variation in electrical costs from month to month?

A) Seasonal factors like winter or summer.

B) Income taxes paid on hotel income.

C)Systematic factors like guests, switching off fans and lights.

D)Number of days present in a month.

select all that are correct