Month The following data relates to the utility expenses for the year just for Sunshine Corp. Units Manufactured Total Utility Expense January 32 4,682 February 38 5,010 March 45 5,380 April 42 5,150 May 50 5,400 June 46 5,264 July 40 5,032 August 45 5,1401 September 30 4,760 October 40 5,290 November 37 5,120 December 45 5,220 Required: a) Using the high-low method, estimate the cost formula for utility expense. b) Use the formula you calculated in part a) to estimate the total utility expense in a month that has 45 total units manufactured