Question 1: (80 points): Kuwait Dental Clinic has incurred the following overhead costs during the past year. Month Number of Overhead Month Number of Overhead Dental tests costs (Y) Dental tests costs (V) January 9,800 173,500 July 13,000 190,200 February 6,000 155,200 August 9,500 171,900 March 6,800 169,100 September 9,500 173,400 April 7,500 170,400 October 8,700 170,800 May 9,200 172,300 November 14,000 195,200 June 10,200 175,900 December 13,500 198,800 Required: Use the high-low method, A. What is the variable overhead costs per one test? B. What is the total fixed overhead costs of the Clinic? C. Predict the level of Clinic's overhead costs that would be incurred during a month when 17,000 tests are taken. A-Answer B-Answer C