Time let The following costs were incurred by Estella Enterprises, Inc. during the first four months of 2020: # Units Total Cost January 292 $68,045 February 308 $70,405 March 276 $65,685 April 314 $71,290 Use the high-low method to determine the basic cost formula (Y = f + vX) for total costs (Y) given any level of activity (X). In the equation you determined, what is the value of v? Enter your response rounded to the nearest hundredth {two decimal places) with no comma or dollar sign. Assuming units are expected to amount to 302 in May, what are anticipated total costs for May? Enter your response as a whole number with no decimal, comma, or dollar sign