HI! Could someone please show me step by step how to get the answer to 1 and 2? Thank you in advance!

Lorenzo operates a brushless car wash. Incoming cars are put on an automatic, continuously moving conveyor belt. A car is washed as the conveyor belt carries it from the start station to the finish station. After the car moves off the conveyor belt, workers dry it and clean and vacuum the inside. Workers are managed by a single supervisor. Lorenzo's accountant wants to estimate costs in December, when 9,350 cars are expected to be washed. She tried two different methods to estimate December costs, account analysis and high-low, with number of cars washed as the independent variable for both methods. To estimate the cost function parameters using account analysis, she analyzed actual costs in June, when 12,000 cars were washed. Her analysis revealed the following total fixed costs and total variable costs for each cost item: Cost Item Soap, cloths, and supplies Water Car wash labor Power for conveyor Supervisor and cashier Total Cost $2,400 $2,400 $33,380 $13,540 $3,400 Variable Cost $2,400 $2,400 $31,200 $10,800 $0 To estimate the cost function parameters using high-low, she used the following total cost and activity data from July and August: August $4,400 $4,400 $34,900 $12,600 $3,900 $60,200 11,000 Cost Item Soap, cloths, and supplies Water Car wash labor Power for conveyor Supervisor and cashier July $3,240 $3,240 $26,490 $9,990 $3,900 $46,860 8,100 Total Cars washed REQUIRED [ROUND PER-UNIT COSTS TO TWO DECIMAL PLACES AND TOTAL COSTS TO THE NEAREST DOLLAR.] Part A (6 tries; 5 points) 1. Using account analysis, what is the accountant's estimate of total fixed costs for December? 2. Using account analysis, what is the accountant's estimate of total variable costs for December