new Z company, a first aid training center, provides training seminars in basic and advanced first aid. The company and management is seeking information regarding the Centre's cost structure. The following information has been gathered since the inception of the business in January of the current year: January February March April May June Training seminar Costs incurred 10 $17,000 12 18,800 15 20,900 18 23,762 16 21,800 13 19,400 Required: Using the high-low method, estimate the: Part A: Calculate the variable cost per seminar. $0.0012 $845.25 $1,200.25 $0.50