The management of Harrigill Corporation would like to have a better understanding of the behavior of its inspection costs. The company has provided the following data: March April May June July August September October November Direct Labor-Hours 5,043 5,036 5.068 5.066 5.021 4,992 5.078 5.033 4.980 Inspection Cost $48.500 $48,449 $48,677 $48,650 $48.374 $48,202 $48,721 $48.460 $48.125 Management believes that inspection cost is a mixed cost that depends on direct labor-hours. Required: using the high-low method, estimate (Show your work, Round off all calculations to the nearest whole cent.): 1. the variable cost per direct labor-hour 2. the fixed cost per month 3. according to your answers in 1 and 2 above, write down the total inspection costs equation