Required:

$a.$ Use the high$-$low method to estimate the fixed and variable portions of store costs based on store revenues.

$b.$ The managers in the region are interested in opening a new store with expected revenues of $$19\mathrm{.}2$ million. Assuming the data and cost estimates from the current stores are appropriate for the new store $($SE$-15),$ what are the estimated store costs for store SE$-15?$

$c.$ Managers are also considering a $$mega$-$store$$ with revenues of $$30\mathrm{.}4$ million. What are the estimated store costs for the mega store?