Fixed and Variable Costs: Overhead Following the example in the book, assume that the company represented that overhead was $100\%$ fixed and zero perce variable. The following data are applicable to these assertions. Techniques $1($graphics$)$ and $3($regression$)$ are provided. High $20171\mathrm{.}078\mathrm{.}1$ Low $2018892\mathrm{.}4$ Production of Dths of Natural Gas $20161\mathrm{.}104\mathrm{.}720151\mathrm{.}2475$ Total $4\mathrm{.}3227$ Overhead Variable per oth $6\mathrm{.}465\mathrm{.}06,801\mathrm{.}16,84937\mathrm{.}107\mathrm{.}727\mathrm{.}223\mathrm{.}1$ Technique $11$: Graph oth & Overhead Technique : High$-$Low High Low Difference Oths $1\mathrm{.}00007,0000$ Overhead $0\mathrm{.}0000$ Variable$/$Dth $5\mathrm{.}0000$ Variable $40000$ Owa Fbed $2000$ Technique Regression Intercept $100002018201720182015$ Slope $1812018592420171,078120161\mathrm{.}104720151\mathrm{.}2475$ Total $4\mathrm{.}3227$ Test the Assertion Production of the of Natural Gas Overhead Fred Varis Variable per $0\mathrm{.}001108493$ ZA$1072727\mathrm{.}223\mathrm{.}1$ TOON ON Acciamante a Assignments: Estimate the fixed and variable portions using the high$-$low method. b$.$ Test the assertion. Using the updated data from techniques $1$ and $3$ as well as your estimates when applying technique $2.$ estimate the fixed, variable and variable per dekatherm in the lower matrix Draw two conclusions: $1$ Was the company representation accurate? What is a defensible estimate of variable cost per dekatherm?