ProFit operates a chain of fitness centers in Kuwait. The cost analyst is trying to determine the firm's utilities costs Hours of Consumption(x) Total Cost (Y) January 315 3 000 February 505 4 310 March 345 3 250 April 495 4 200 May 525 4 710 June 485 4 125 July 314 2 950 August 405 3 730 September 475 4 100 October 310 2 990 November 352 3325 December 335 3 015 Required: Using the High-Low method to: a. Determine the unit variable cost. (10 points) b. Determine the total fixed cost. (10 points) c. Predict the utility cost that will be incurred for 400 hours of consumption. (10 points) $ d. Predict the number of hours consumed when the total utility cost is $3310. (10 points) hours