2. (30 points) Voyageurs Company collected the following data to assess certain costs that cannot be easily identified as either fixed or variable. Month Cost Units January 67,120 1,860 February 67,130 2,140 March 68,930 2,040 April 53,090 1,520 May 56,880 1,640 June 64,400 1,700 July 59,930 1,540 August 58,300 1,400 September 71,310 2,180 October 67,450 2,100 November 56,890 1,420 December 57,800 1,400 Voyageurs decided to use high-low method to estimate its cost function. Answer the following question using the high-law method. show your calculation. a) What is the slope coefficient? b) What is the constant (intercept)? 1. c) What is the estimated cost function? d) What is the estimated total cost at an operating level of 2,000 units (show your calculation)? e) What is the estimated total cost at an operating level of 77,000 units