Your accounting client runs a personal training gym in Beverly. He ask you why his expenses in the summer seem to be so high even though his customer appointments for training sessions are lower compared to other months of the year. You explain to him that his fixed cost are high and tend to be consistently the same for every month of the year. He asks if you and help him estimate his fixed cost and variable cost and total cost for one month based on 1,350 training appointments, and based on his last years financial information below. below is a schedule of his monthly total expenses and the number of training appointments per month 1. Use the high low method to estimate total cost for a month with 1,350 appointments. 2. Use the regression ad on in excel to estimate total cost for a month with 1,350 appointments. high low method = high units & low units Month JAN FEB MAR APR MAY JUNE JULY AUG SEPT OCT NOV DEC Training Appointments 1125 1250 1325 1400 1550 1425 900 925 1300 1425 1500 1300 cost $ 12,400.00 $13,100.00 $14,750.00 $14,000.00 $ 14,600.00 $ 13,750.00 $10,800.00 $11,950.00 $14,200.00 $ 14,600.00 $15,150.00 $14,200.00

Your accounting client runs a persorial training Bym in Beverly. He ask fou why his expenses in the summer seem to be so high even though his customer appolintments for training sessions ace lower compared to other months of the vear. You explain to him that his fracd cost are high and tend to be consistently the same for every month of the year. He asks if you and help him estimane his fived cons? and variable cost and total cost for one month based on 1,350 trainine appolintments, and based on his last years financial information below. below is a schedule of his monthly total expenses and the number of trainine appolintments per month 1. Use the high low method to estimate total cost for a month with 1,350 appointments. 2. Use the regression ad on in excel to estimate total cost for a month with 1,350 appointments