XYZ Corporation provides financial consultancy services with the following data for the first 6 months of 2021. Month January February March April May June Total Cost $63,995 $63,706 $72,900 $64,190 Number of Hours 15,960 13,250 16,600 14,980 12,400 16,010 $62,904 $64,220 A. Compute the variable and fixed-cost elements using the high-low method. Variable Cost: Fixed Cost B. Calculate the total financial consultancy cost to be incurred if the total number of hours for July is 16,000.