The Mayflower Transport Company operates a fleet of delivery trucks in the Ottawa area. It has been determined that if a truck is driven 105,000 kilometers over a one year period the average operating cost is $0.114 per kilometer. If a truck is driven only 70,000 kilometers annually, the operating costs increases to $0.134 per kilometer.

a. using the high-low method,estimate the variable and fixed cost element of the annualcost of trucks operation.

b. using the formula Y=a+bx present the fixed and variable cost