The Amano Hotel has accumulated records of the total electrical costs of the hotel and the number of occupancy-days over the last year. An occupancy- Exercise 5 (High-Low Method) seasonal, with peaks occurring during the ski season and in the summer. Month Occupancy-Days 2,604 January February 2,856 March 3,534 April... 1,440 May.. 540 June. 1,116 3,162 3,608 September.. 1,260 October 186 November 1,080 December.. 2,046 P5,196 Electrical Costs P6,257 P6,550 P7,986 P4,022 P2,289 P3,591 P7,264 P8,111 P3,707 P1,712 P3,321 July August.. Required: 1. Using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day. Round off the fixed cost to the nearest whole peso and the variable cost to the nearest whole centavo. 2. What other factors other than occupancy-days are likely to affect the variation in electrical costs from month to month