The following information is taken from Blood Work Testing Service: Month Number of Tests Performed Total Cost of Testing January 78,000 1,440,000 February 55,000 1,340,000 March 50,000 1,290,000 April 140,000 1,830,000 May 128,000 11,720,000 June (111,000 1,700,000 July 90,000 1,590,000 August 81,000 11,540,000 Required: Using the high-low method, determine the following: ALL CALCULATIONS MUST BE SHOWN 1. The variable cost per test. 2. The total fixed cost of operating the testing facility. 8. The expected cost for a month if 125,000 tests are performed. (This falls within the relevant range)