Question Two (70 points) The KAY Company has incurred the following costs of on-board flight services during the past year No. of Passengers January February March April May June 5,360 4,520 6,240 6,000 6,080 7,560 Costs of on- board flight services 171,500 173,654 172,550 171,400 178,310 178,518 Required: Use the high-low method to estimate the variable overhead costs per passenger and the fixed costs of the Company. (40 points) B. Develop a formula to express the cost behavior exhibited by the Company's costs. (20 points) . Predict the level of Company's flight on board flight services costs that would be incurred during a month when 8,500 passengers are served. (10 points)