Question Two (70 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 9,800 7,000 7,800 7,500 9,200 10,200 13,000 9,500 9,500 8,700 15,000 16,000 Costs of on board flight services (Y) 153,500 155,000 169,100 171,400 172,300 175,900 190,200 171,900 173,400 170,800 184,100 182,000 Required: A Use the high-low method to estimate the variable costs per passenger and the fixed costs of the Company (40 points) B. Develop a formula to express the cost behavior exhibited by the Company's costs. (15 points) C. Predict the level of Company's flight on board flight services costs that would be incurred during a month when 15,500 passengers are served. (15 points)