The controller at Speedy Delivery wants to break-out the cost of deliveries into fixed and variable components so that it will be better able to predict costs for next year. Below are the delivery costs incurred each month and the number of deliveries. Using the high-low method: 1. Calculate the variable cost rate per deliveries. Round the answer to two decimal places. 2. Calculate the fixed cost of overhend. 3. Conatruct the cont formule for total overhead cost. If required, round your answer to two decinal places