A. A manager of one Indian restaurant with a take-away service wants to prepare a detailed budget for the next year. The following information is available from the monthly accounts. Calculate the fixed and variable cost elements using the high-low method. (15 Marks) B. Describe the advantages and disadvantages of finding the fixed and variable elements of semi-variable costs using the high-low method. Support your answer with two relevant literature reviews. Month No. deliveries July 403 August 291 September 348 October 364 November 521 December 387 of Total delivery cost (OMR) 662.70 561.90 613.20 627.60 768.90 648.30