The Cruz Leadership Center provides training seminars in personal development and time management. The company is relatively new and management is seeking information regarding the Center's cost structure. The following information has been gathered since the inception of the business in January of the current year: Seminars Offered Costs Incurred January 11 $ 17,460 February 12 $18,800 March 15 $20,900 April 20 $24,222 May 16 $21,800 June 13 $19,400 Required: a. Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month.