The following information is taken from Lab Works Canada testing Service:

Month	Number of Tests Performed	Total Cost of Testing
January	39,000	720,000
February	27,500	670,000
March	25,000	645,000
April	70,000	915,000
May	64,000	860,000
June	55,500	850,000
July	45,000	795,000
August	40,500	770,000

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.
3. The expected cost for a month if 62,500 tests are performed. (This falls within the relevant range)