Question Two (60 points) The Sunday Company has incurred the following costs of on board flight services during the past year. January February March April May June July August September October November December No. of Passengers 39200 28000 31200 30000 36800 40800 52000 38000 38000 34800 60000 58000 Costs of on board flight services (Y) 307000 304200 338200 342800 344600 351800 380400 343800 346800 341600 368200 377600 Required: A Use the high-low method to estimate the variable costs per passenger and the fixed costs of the Company. (40 points) Predict the level of Company's flight on board flight services costs that would be incurred during a month when 91,000 passengers are served. (20 points) B. Question Three