?Show me the steps to solve FLA Inc. in Windsor, Ontario has the following records of the total electrical costs of its office and the occupancy$-$days over the last year. The occupancy$-$day represents an office room being used for one day.

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Month

Occupancy$-$day

Electrical Costs

January

$1,736$

$$4,127$

February

$1,407$

$$3,207$

March

$2,600$

$$5,400$

April

$960$

$$2,857$

May

$630$

$$2,871$

June

$744$

$$2,696$

July

$2,108$

$$4,670$

August

$1,406$

$$3,148$

September

$480$

$$1,391$

October

$200$

$$1,200$

November

$720$

$$2,454$

December

$1,364$

$$3,259$

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Required:

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Using the high$-$low method, estimate the fixed costs of electricity per month and the variable cost of electricity per occupancy$-$day. Round the fixed cost to the nearest dollar and the variable cost to the nearest cent.