Show me the steps to solve Porzingis Co$.$ is interested in estimating the fixed and variable components of its service costs. The owner believes that these costs are mixed with the variable costs driven by the number of services provided. The folowing information was gathered from the companies first $4$ months of operations: August $190$ hours $165,000$ total costs. September $180$ hours $152,000$ total costs. October $250$ hours $208,000$ total costs, November $340$ hours $278,000$ total costs. December $300$ hours $235,000$ total costs. Estimate the following: $1.$ Variable cost per hour $2.$ Total fixed costs per month $3.$ The amount of service costs Porzingis can expect to have if $360$ hours of services are provided next month.