The manager of a hotel would like to develop a cost model to predict the future costs of running the hotel. Unfortunately, the only available data is the level of activity (number of guests) in a given month and the total costs incurred in each month. Being a new hire at the company, the manager assigns you the task of anticipating the costs that would be incurred in the following month (September).

Use high low method and calculate

a) variable costs per guest.

b) variable and fixed costs in all months in January-August period.

c) predict total costs in September if you assume 3,000 guests in this month.

d) based on your calculations evaluate how much precisely is the high low method predicting the costs in the hotel, explain your answer.

month		total costs	number of guests
January		133 000	1 500
February		203 000	2 300
March		87 200	980
April		379 000	4 300
May		398 000	4 500
June		305 000	3 500
July		386 000	4 300
August		188 000	2 100
September			3 000

This is all I got. No more information available...