Rio Bus Tours has incurred the following bus maintenance costs during the recent tourist season. (The real is Brazils national monetary unit. On the day this exercise was written, the real was equivalent in value to 0.2545 U.S. dollar.)

Month	Miles Traveled by Tour Buses			Cost
November		14,400			18,200		real
December		17,000			18,500
January		19,600			18,650
February		23,600			19,100
March		31,100			20,300
April		13,100			17,600

Required: 1. Use the high-low method to estimate the variable cost per tour mile traveled and the fixed cost per month. 2. Develop a formula to express the cost behavior exhibited by the companys maintenance cost. 3. Predict the level of maintenance cost that would be incurred during a month when 40,000 tour miles are driven.