Mr. Kevin, a financial analyst for the Bee Company, is assessing monthly distribution costs for budgeting purposes. It collects the following data regarding distribution mileage, unit weight, unit volume, as well as related distribution costs, each month during 2018: Month Mileage (KM) Unit Weight (Tons) Unit Volume (M) Distribution Costs ($) 1 18.000 200 880 3.900 2 16.500 80 810 2.000 3 24.800 240 890 4.300 4 26.600 250 912 4.350 5 19.700 220 887 4.200 6 17.300 100 835 2.600 7 17,500 120 848 3.100 8 16.800 90 830 2.300 9 17.600 130. 852 3.200 10 17.700 140 864 3.360 11 28.000 300 933 4.493 12 17.800 190 875 3.800 a. If management decides that the cost driver for distribution costs is mileage (KM), then determine the cost equation for the last quarter of 2018, using the high-low method. What is the value of fixed cost & variable cost per unit? b. If management decides that the cost driver for distribution costs is the unit weight (Tons), then determine the cost equation for the first half of 2018, using the regression analysis method. What is the value of fixed cost & variable cost per unit? If the company wants to increase the number of units weight from 210 tons to 230 tons, how much additional distribution costs must be incurred?