The Kanga Company has assembled the following data pertaining to certain costs that cannot be easily identified as either fixed or variable. Kanga has heard about a method of measuring cost functions called the high$-$low method and has decided to use it in this situation.

$\backslash$table$[[$Month$,$Cost,Hours$],[$January$,$$$40000,3600],[$February$,38500,3000],[$March$,36280,3300],[$April$,38000,3500],[$May$,69850,5850],[$June$,45000,4250]]$

Required

a$.$ What is the slope coefficient?

b$.$ What is the constant for the estimated cost equation?

c$.$ What is the estimated cost function for the above data?

d$.$ What is the estimated total cost at an operating level of $3100$ hours?