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Required: (a) Use the high-low method for estimating the cost function for monthly delivery costs for Company Alpha. (4 marks) (b) After reviewing the estimated cost function using the high-low method, the accountant at Company Alpha has noted that the estimated expenses do not exactly match the actual expenses for all months in the table above. Why is this happening? (4 marks) Company Alpha has a contract with a delivery rm for delivering its products to their clients. The information regarding the monthly delivery costs for the second semester is available below: mm _ M