He cheyenne hotel in big sky, montana, has accumulated records of the total electrical costs of the hotel and the number of occupancy-days over the last year. an occupancy-day represents a room rented for one day. the hotel’s business is highly seasonal, with peaks occurring during the ski season and in the summer. month occupancy-days electrical costs january 3,240 $ 8,622 february 3,060 $ 8,228 march 1,150 $ 3,910 april 2,260 $ 7,684 may 4,310 $ 10,984 june 1,270 $ 4,318 july 3,410 $ 9,418 august 640 $ 2,176 september 1,310 $ 4,454 october 3,760 $ 9,738 november 1,330 $ 4,522 december 2,570 $ 7,868 required: 1. using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day. (do not round your intermediate calculations. round your variable cost answer to 2 decimal places and fixed cost element answer to nearest whole dollar amount.)