We Deliver operates a fleet of delivery trucks in Halifax. Analysis shows that if a truck is driven 105,000 kilometres during a year, the average operating cost is 11.4 cents ($0.114) per kilometre. If a truck is driven only 70,000 kilometres during a year, the average operating cost increases to 13.4 cents ($0.134) per kilometre. Required: 1. Using the high-low method, estimate the variable and fixed cost elements of the annual cost of truck operation. (Do not round your intermediate calculations. Round the "Variable cost per kilometer" to 3 decimal places.) Kilometers Driven Total Annual Cost High level of activity Low level of activity Change Variable cost per kilometer Fixed cost per year 0 0 2. Express the variable and fixed costs in the form Y = a + bx. (Do not round your intermediate calculations. Round the "Variable cost per kilometer" to 3 decimal places.) Y =