The College of Business at Northeast College is accumulating data as a first step in the preparation of next year's budget development. One cost that is being looked at closely is administrative costs as a function of student credit hours. Data on administrative costs and credit hours for the past thirteen months are shown below: The controller's office has analyzed the data and has given you the results from the regression analysis: 681810 If the controller uses the high-low method to estimate costs, the variable cost per credit hour is: Multiple Choice $82.26. $103.49. $111.89. $201.08