the questions for the first problem are on the second picture. I could not fut all the information on one image.

Question 1 - Selecting an Activity Base Fantastic Sweepers of New England manufactures replacement rotary sweeper brooms for large sweeper trucks that clear leaves and snow from city streets. The business is highly seasonal, with the largest demand during and just preceding the fall and winter months. Because there are so many different kinds of sweeper brooms used by its customers, Fantastic Sweepers makes all of its brooms to order. The company has been analyzing its overhead accounts to determine the fixed and variable components for planning purposes. Below are data for the company's janitorlal labor costs over the first nine months of 2022. The number of workdays varies from month to month due to the number of weekdays and holidays, as well as vacation days and sick leave The number of workdays varies from month to month due to the number of weekdays and holidays, as well as vacation days and sick iewve taken by the workers in the month. The number of units produced in a month varies depending on demand and the number of warkdays in the month. There are two janitors who each work an eight-hour shift each workday. They each can take up to ten days of paid sick leave every yeac. Their wages during their sick leave and paid vacation are charged to miscellaneous overhead rather than to the janitorial labor cost account. Required: (a) Prepare a scatterplot using the janitorial labor cost and number of units produced. (b) Prepare a scatterplot using the janitorlal labor cost and number of Janitorial workdays. (c) Refer to the scatterplots in (a) and (b). Which measure of activity - number of units produced or Janitorlal workdays - should be used as the activity base for explaining janitorial labor cost? Briefly explain your reason for choosing the measure. Question 2 - Mbred Cost Analysis \& Prediction The number of X-rays taken and X-ray costs over the first nine months of 2022 are given below. Required: (a) Using the high-low method, estimate the cost equation for X-ray costs. The fixed cost should be estimated to the nearest doilar and the per-unit varlable cost should be estimated to the nearest cent. (b) Using the cost equation you derived in (a), estimate the X-ray costs if 4,600-rays are taken. (c) Prepare a scatterplot using the data given. Use Excel to fit a straight line through the data points. Write down the cost equation. Briefly explain why the cost equation you estimated using Excel is aifferent from the one you estimated using the high-low method in (a). The Roakes Company is interested in developing a cost equation to estimate the foxed and variable components of its morithy marufichuring overhed couts. The company wishes to use machine hours as its measure of activity and has gathered the following data: The company leases all of its manufacturing equipment. The lease arrangement calls for a flat monthly fee up to the 500 machine hours if the machine hours ised exceeds 19,500 , the monthly fee becomes strictly variable with respect to the total number of machine hours consumed during the month. Lesse ingerse as a malor element of overhead costs. Required: (a) Prepare a scatterplot using the above data. Change the x-axis range to 8,00026,000 and the y-axis range to 60.000-1no.000. (b) Using the hightlow method, estimate the cost equation for manufacturing overhead costs using all of the data points given, The high iow inethod estirnates the cost equation by drawing a straight fine using the highest and lowest points. Do you belleve that this straight line fit the data weir fipiain. (c) Based on the leose arrangement described above, divide the data points into two relevant ranges, State the two relevant ranges fatimate the cost equation for each televant range using the highilow method. (9) Assume that the compony uses 22.500 machine hours during a menth. Based on your results in (c), estimate the total manufacturing overnead costs that would be incurred. Question 1 - Selecting an Activity Base Fantastic Sweepers of New England manufactures replacement rotary sweeper brooms for large sweeper trucks that clear leaves and snow from city streets. The business is highly seasonal, with the largest demand during and just preceding the fall and winter months. Because there are so many different kinds of sweeper brooms used by its customers, Fantastic Sweepers makes all of its brooms to order. The company has been analyzing its overhead accounts to determine the fixed and variable components for planning purposes. Below are data for the company's janitorlal labor costs over the first nine months of 2022. The number of workdays varies from month to month due to the number of weekdays and holidays, as well as vacation days and sick leave The number of workdays varies from month to month due to the number of weekdays and holidays, as well as vacation days and sick iewve taken by the workers in the month. The number of units produced in a month varies depending on demand and the number of warkdays in the month. There are two janitors who each work an eight-hour shift each workday. They each can take up to ten days of paid sick leave every yeac. Their wages during their sick leave and paid vacation are charged to miscellaneous overhead rather than to the janitorial labor cost account. Required: (a) Prepare a scatterplot using the janitorial labor cost and number of units produced. (b) Prepare a scatterplot using the janitorlal labor cost and number of Janitorial workdays. (c) Refer to the scatterplots in (a) and (b). Which measure of activity - number of units produced or Janitorlal workdays - should be used as the activity base for explaining janitorial labor cost? Briefly explain your reason for choosing the measure. Question 2 - Mbred Cost Analysis \& Prediction The number of X-rays taken and X-ray costs over the first nine months of 2022 are given below. Required: (a) Using the high-low method, estimate the cost equation for X-ray costs. The fixed cost should be estimated to the nearest doilar and the per-unit varlable cost should be estimated to the nearest cent. (b) Using the cost equation you derived in (a), estimate the X-ray costs if 4,600-rays are taken. (c) Prepare a scatterplot using the data given. Use Excel to fit a straight line through the data points. Write down the cost equation. Briefly explain why the cost equation you estimated using Excel is aifferent from the one you estimated using the high-low method in (a). The Roakes Company is interested in developing a cost equation to estimate the foxed and variable components of its morithy marufichuring overhed couts. The company wishes to use machine hours as its measure of activity and has gathered the following data: The company leases all of its manufacturing equipment. The lease arrangement calls for a flat monthly fee up to the 500 machine hours if the machine hours ised exceeds 19,500 , the monthly fee becomes strictly variable with respect to the total number of machine hours consumed during the month. Lesse ingerse as a malor element of overhead costs. Required: (a) Prepare a scatterplot using the above data. Change the x-axis range to 8,00026,000 and the y-axis range to 60.000-1no.000. (b) Using the hightlow method, estimate the cost equation for manufacturing overhead costs using all of the data points given, The high iow inethod estirnates the cost equation by drawing a straight fine using the highest and lowest points. Do you belleve that this straight line fit the data weir fipiain. (c) Based on the leose arrangement described above, divide the data points into two relevant ranges, State the two relevant ranges fatimate the cost equation for each televant range using the highilow method. (9) Assume that the compony uses 22.500 machine hours during a menth. Based on your results in (c), estimate the total manufacturing overnead costs that would be incurred