The manager of Midtown Mall believes that the number of visitors each month is the cost driver for total utility cost. Shown below are the number of customers and utility cost for the last 8 months of 2018: Month Number of customers Utility cost Jan 10,000 $39,000 Feb 13,000 $40,000 March 14,500 $51,000 April 10,100 $35,000 May 15,000 $53,000 June 14,000 $44,000 July 16,000 $51,000 August 12,000 38,000 Required: Estimate the fixed utility cost and the variable utility cost/visitor using the high-low method (please provide steps you take to reach the answer; otherwise, no point will be given)