The Cullen Research Team, provides training seminars on company security. The company has been in business for a few years and management is seeking information regarding the Team's cost structure in order to budget out for next year. The following information has been gathered since the inception of the business in July of the current year: Seminars Offered 12 10 July August September October November December 15 19 Costs Incurred $25,200 $18,800 $28,350 $30,111 $28,702 $33,200 17 21 Required: a. Using the high-low method, estimate the variable cost per seminar and the total fixed cost per month b. Calculate the estimated total costs if 30 seminars are offered in January Edit View Insert Format Tools Table