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party has over 200 electrical products, se or service costs and the number of service reports dealt with. Nu er of Service Reports Customer Service Department Costs ($) 125 $11,845 N 276 20,624 122 12,941 386 18,452 An 274 14,843 436 21,890 16,831 428 22,429 Required: a. Using the high-low met develop a cost function in form of TC = F + V * Q for Capital Products, where TC is Total Customer Service Department Cost, and Q is Number of Service Reports. (8 marks) b. Identify and explain two other variables apart from number of service reports received, which could be the cost drivers for the customer service costs of Capital Products. (4 marks)