Ouestion #3 (9 Marks) You have been asked to estimate the total utilities expense for the upcoming month of October 2022. It has already been determined that utilities expense is a mixed cost in terms of its behavior. Accordingly, you must apply the High-Low Method in order to effectively estimate this cost. The following is some recent historical data provided by the accounting department: Required: 1. Apply the High-Low Method to determine the following for utilities expense: (7 marks) a. Determine the High and Low months b. Variable cost per unit (round to 2 decimal places)