Figure 2: Floor Plan 1 1. Odjig wanted a chart of period costs and product costs with totals respectively. Figure 3: Labour Cost Data Odjig knew that materials would be used in proportion to the size of the canoe. Odjig also knew that the standard 16ft model consumed $200 of materials. However, Odjig was struggling to understand the cost behaviour of her direct labour. She gathered some notes on previous jobs as seen in figure 3 . Odjig calculated that they produced 7875ft of canoe last year. 2a) Use the high-low method to understand the labour cost information. b) Assuming you answer to question 1 is correct determine a POR for Odjig's canoe production. c) Create a professional looking job estimate, including cost break down of RM,DL and OH for a singular order two standard canoes and three 20-foot canoes. Odjig was eager to review the costs of each step of production to see if there was any room for improvement. She broke production down into the following steps shown in figure 4. 1 Birch Binding refers to the process of sewing birch together around and canoe frame and sealing it with spruce gum. Typically sealing was 20% of time they used the space and the rest was sewing