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Using High - Low to Calculate Predicted Total Variable Cost and Total Cost for Budgeted Output Speedy Pete's is a small start - up company

Using High-Low to Calculate Predicted Total Variable Cost and Total Cost for Budgeted Output
Speedy Pete's is a small start-up company that delivers high-end coffee drinks to large metropolitan office buildings via a cutting-edge motorized coffee cart to compete with other premium coffee shops. Data for the past 8 months were collected as follows:
\table[[Month,Delivery Cost,Number of Deliveries],[May,$63,450,1,800],[June,67,120,2,010],[July,66,990,2,175],[August,68,020,2,200],[September,73,400,2,550],[October,72,850,2,630],[November,75,450,2,800],[December,73,300,2,725]]
Assume that this information was used to construct the following formula for monthly delivery cost.
Total Delivery Cost Number of Deliveries
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