The following information is taken from Miami Heat Testing Service: Total Cost of Testing January February March April May June July August September October November December Number of Tests Performed 61,000 55,000 50,000 72,000 78,000 81,000 90,000 108,000 111.000 128.000 140,000 132,000 $1,420,000 $1,340,000 $1,290,300 $1,430,000 $1,440.000 $1,540,000 $1,590,000 $1,610,000 $1,700,000 $1,720.000 $1,860,000 $1,810.000 ALL WORK MUST BE SHOWN Required: Using the high-low method, determine the following: A. The variable cost per test. Round to 2 digits. B. The total fixed cost of operating the testing facility. Answers may vary slightly due to rounding. C. The expected cost for a month if 125,000 tests are performed